South Dakota sales tax for contractors
What we found on official South Dakota government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
Repair labor
repair/replace parts on real property fixtures = contractor excise tax; cleaning, calibration, adjustment of real property fixtures (e.g. furnace cleaning + filter) = sales tax; repair of personal property taxable; mixed jobs by primary purpose (or 25% rule); state taxes services generally ("all services" unless exempt) so landscaping/cleaning/pest/security taxable by default; no res/comm split
Source: https://dor.sd.gov/media/1vgljwbp/2026-7-contractors-excise-tax-guide.pdf. Last verified 2026-11-02.
Certificates and forms
Exemption certificate (single or blanket), sales-for-resale exemption, Direct Payment Permit, Prime Contractor's Exemption Certificate (project-specific, no blanket; seamlessdocs form 1346)
Source: https://dor.sd.gov/media/1vgljwbp/2026-7-contractors-excise-tax-guide.pdf. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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