- South Dakota has released an updated fact sheet on Special Event taxation.
- All sales in South Dakota, including special events, are subject to sales tax and tourism tax.
- Exceptions exist for direct sellers and certain fundraising events.
- Not all events require a temporary tax license for vendors.
- Event organizers should contact the Department of Revenue (DOR) to ensure correct registration.
- The fact sheet provides guidance on filing the Special Event Return.
- Sellers at any event in South Dakota should charge applicable taxes.
- Out-of-state sellers should ensure event organizers have registered with the DOR.
- Sellers who sell to South Dakota throughout the year may need permanent licenses for ongoing sales.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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