South Dakota Sales Tax Audit Appeals South Dakota: Sales Tax Handbook

South Dakota:

How to appeal a sales tax audit or penalty in South Dakota

In South Dakota, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.

If you disagree with a penalty or ruling made by the South Dakota Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.

Sales Tax Statute of Limitations in South Dakota

In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed South Dakota sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.

The statute of limitations in South Dakota is three years from the return filing date.

Appealing to the Department of Revenue in South Dakota

If you do not agree with a penalty or decision made by the South Dakota Department of Revenue, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the Secretary of Revenue in the first thirty days after date of certification of assessment.


Administrative Sales Tax Appeals in South Dakota

This district has no administrative appeal body


Judicial Sales Tax Appeals in South Dakota

If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Circuit Court within ninety days after notice of final decision served

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