Reseller tax guide

South Dakota resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about South Dakota: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

South Dakota quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 4.20%^[1]
Resale certificate: South Dakota Exemption Certificate (or Streamlined Sales Tax certificate)^[1]
Certificate expiry (as listed): None unless the certificate information changes (the state recommends updating every 3 to 4 years)^[1]
Permit or registration: Sales Tax License^{[1, 3]}
Cost of the permit: Free^[3]
Online application offered: Yes^{[1, 3]}
Where to apply: State application page^{[1, 4]}
Certificate form: State certificate form^[2]

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Sales Tax License.^{[1, 3]} The state says the cost is: Free.^[3] The state says it offers an online application.^{[1, 3]} State application page.^{[1, 4]}

The resale certificate the state lists is South Dakota Exemption Certificate (or Streamlined Sales Tax certificate). Expiry: None unless the certificate information changes (the state recommends updating every 3 to 4 years).^[1] State certificate form.^[2]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^{[2, 5]}
The state says it accepts the Multistate Tax Commission uniform certificate.^[6]

Out-of-state buyers

The Department's example is a Montana antique store owner with no sales tax permit who completes an exemption certificate to buy in South Dakota for resale.^[2]

Other points the sources mention

The Department says South Dakota permit numbers containing UT (use tax) or ET (contractor's excise tax) cannot be used to buy products or services for resale.^[2]
The Tax Fact describes a single purchase certificate or a blanket certificate. A blanket certificate is for recurring purchases (at least one in 12 consecutive months) from the same seller and continues in force until the purchaser cancels it.^[2]
The Tax Fact gives three years as the period sellers keep exemption certificates in their records.^[2]
The Department says sales tax licenses are not transferable, that a change in ownership or legal organization needs a new license, and that the holder cancels the license within 15 days if the business closes, is sold, or the ownership changes.^[1]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for South Dakota. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.^[7]

Who files, per the state: Not confirmed on this page^[7]
Refund form named by the state: Refund claim via the Dept. of Revenue (current form not confirmed here)^[7]
How the state says to submit: Not confirmed here; the current process is set by the Dept. of Revenue^[7]

The Department's refund brochure outlines specific business programs (small wind farms, a fabricator refund for contractors and a delay pay permit) and says it is not a comprehensive explanation of any refund program. The Department of Revenue's phone number is 1-800-829-9188.^[7]

Illustration

Illustration: the South Dakota state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 4.20% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

Do I need a sales tax license to sell on eBay in South Dakota?

The Department says any business with a physical presence in South Dakota must be licensed for sales tax collection. A business without a physical presence must be licensed if its gross sales into South Dakota exceed $100,000 in the previous or current calendar year. Registration is through the online Tax License Application.^{[1, 3]}

How do I get a resale certificate in South Dakota?

In South Dakota the purchaser completes an exemption certificate and gives it to the seller at the time of sale. The Tax Fact says the Streamlined Sales Tax certificate, developed by the member states, may be used. Permit numbers containing UT or ET cannot be used to buy for resale.^[2]

Does a South Dakota exemption certificate expire?

The Department says exemption certificates do not expire unless the information on the certificate changes. It recommends updating them every three to four years.^[1]

Can I use a South Dakota exemption certificate if I am registered in another state?

South Dakota is a Streamlined Sales Tax member, and the Tax Fact says the Streamlined certificate lets the purchaser enter ID numbers for several states. For a purchaser without a tax ID, the Tax Fact says to list an FEIN, then a driver's license or state ID number.^{[2, 5]}