Department of Revenue



Department of Revenue Business Tax and Property & Special Taxes Rules

Property & Special Taxes - the rule changes will update manuals and price of manuals to current version and ensure that the language of the rules is consistent. They will also clarify what types of equipment certain alcoholic beverage industry members can provide to special event alcohol retailers. Business Tax - repeal 64:09:01:08 as it is obsolete.

New content is added below as the draft rules move through the rule-making process.







Interim Rules Hearing
Important Dates
Public Hearing:
Comment Deadline:
Interim Rules Committee Hearing:
Filed-Secretary of State:
Rule Effective:
11/14/2017
11/06/2017
10/27/2017

Agency Contact: Andy Fergel mail to: DORAdminRules@state.sd.us