Sales and Use Tax

A dentist in practice in South Dakota must obtain a sales and use tax license. 

A brochure outlining what is subject to sales and use tax is available from the South Dakota Department of Revenue or your local office (see below).

ABERDEEN     (605) 626-2218
MITCHELL       (605) 995-8080
PIERRE           (605) 773-3311
RAPID CITY     (605) 394-2332
SIOUX FALLS  (605) 367-5800
WATERTOWN  (605) 882-5188
YANKTON        (605) 668-2939

"Tax Fact Sheet" available for download.