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Regulatory & Compliance : 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 SDDA Office or by contacting the Department of Revenue (1-800-TAX-9188) or your local office.
 
ABERDEEN ~ 626-2218
SIOUX FALLS ~ 367-5800
MITCHELL ~ 995-8080
WATERTOWN ~ 882-5188
PIERRE ~ 773-3311
YANKTON ~ 668-2939
RAPID CITY ~ 394-2332
 
To download the "Tax Fact Sheet" Click Here.

SDDA News

2016 Legislative Session 
 

House Bill 1104 would allow more flexibility in the way dentists supervise dental hygienists working under collaborative supervision and strikes the special exemption given to Delta Dental two years ago for their pilot project on the Reservations.    

The bill adds the term “oral health review” to the Dental Practice Act defining it as a “limited assessment of a person's oral health through a dentist's review of dental and medical history following a limited clinical inspection by a dental hygienist working under collaborative supervision.”