South Dakota lesson 4 of 6
Get an EIN and register with the Department of Revenue
Your EIN identifies the LLC to the IRS and to your bank. Because South Dakota has no state income tax, most LLCs never register for a state income tax account, but many still need a sales tax license from the Department of Revenue.
Applying for the EIN
Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the EIN is issued immediately online; otherwise the application is filed on Form SS-4 by fax or post.
Registering with the Department of Revenue
If you sell taxable goods or services in South Dakota, register with the Department of Revenue for a sales tax license before you start selling. South Dakota's sales tax reaches many services in addition to goods, so confirm whether your specific offering is taxable rather than assuming a service business is automatically exempt. If you have employees, you also register separately for state unemployment insurance through the Department of Labor and Regulation.
There is no state personal or corporate income tax withholding to register for in South Dakota, which is one of the main administrative differences from most other states at this stage.
Key takeaways
- The EIN is free and comes from the IRS.
- Register for a sales tax license with the Department of Revenue if you sell taxable goods or services.
- There is no state income tax withholding registration, since South Dakota has no state income tax.
Official sources
Or let us file your South Dakota LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team