Any person who uses, stores, or otherwise consumes any property or services on which the use tax has not been paid is liable for the tax. Obtaining tax permits in South Dakota. In South Dakota you must file with the Department of Revenue an application for a permit from the Secretary of Revenue. A permit is required for each place of business. A permit is valid only for the person in whose name it is issued and at the designated business location.
Permits are valid until canceled or revoked.
In South Dakota rentals of tangible personal property are subject to the sales and use taxes. Property that is sold after it has been leased is subject to sales tax. All Rights Reserved.