Effective July 2017, the filing and payment dates of South Dakota state electronic tax returns are changing. These changes are due to 2017’s Senate Bill 36 (SB 36).
The changes made by SB 36 include:
Electronically Filed Returns and Payments
- The filing due date of tax returns has changed to the 20th of the month from the 23rd of the month.
- The payment due date has moved to the 25th of the month from the second to the last business day of the month.
Paper Filed Returns and Payments
- Non-monthly filer: The filing due date and payment due date have both moved to the 20th of the month from the last day of the month.
- Monthly motor fuel paper filer : The filing due date and payment due date have both moved to the 20th of the month from the last day of the month.
- Monthly business tax paper filer: No change. The due date remains the 20th of the month.
Frequently Asked Questions
Question: When do these changes go into effect?
Answer: These changes will begin with tax returns due during the month of July 2017.
Question: What tax returns do these changes affect?
Answer: The due date changes apply to all taxes reported and paid on:
- Sales tax
- Use tax
- Contractor’s excise tax
- 911 emergency surcharge
- 911 prepaid wireless
- Motor Fuel tax returns