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Department of Revenue now offering online use tax filing and payment

For Immediate Release: Wednesday, October 11, 2017
Contact: Wade LaRoche, Public Affairs Manager, 605-773-5869


Pierre, S.D. – South Dakotans may now enjoy the convenience of paying use tax online.


The South Dakota Department of Revenue’s new online use tax payment feature allows users to quickly report and pay their personal use tax. The online option allows individuals to calculate the tax owed then make a secure, one-time payment using either an ACH debit or credit card transaction.


“With an evolving economy, use tax is an important source of revenue for both the state and our municipalities,” said Department of Revenue Secretary Andy Gerlach. “One of our primary goals is to make tax reporting and payment as easy as possible for South Dakotans, and our new online feature achieves that.”


Use tax is due if:

  • Sales tax was not paid when purchasing items. For individuals, this often occurs when making online purchases.
  • Sales tax paid to another state was lower than what would have been paid in South Dakota. In this instance, use tax is owed on the difference.

Like sales tax, the revenues generated from the state use tax go to the state’s general fund, which supports South Dakota’s K-12 schools, state universities, technical institutes and more. Municipal use tax revenues go to city governments, which help fund local needs.


To file and pay your use tax online, please visit http://dor.sd.gov then click the online use tax payment button under e-services. For a tutorial on how to use this feature, visit https://youtu.be/cJlXRdckJcM.