South Dakota licensing

Who and what this applies to

South Dakota contractor tax licensing and highway-contractor licensing; these licenses are distinct from occupational trade credentials.

Thresholds and scope

Revenue requires a contractor’s excise-tax license for the construction/real-property-fixture services it describes.

The rules

• A person contracting for covered construction services or constructing, installing or repairing a fixture to real property must have a South Dakota contractor’s tax license, whether performing the work or hiring others. Source
• A bidder must also be licensed as a highway contractor to obtain a state, county, township or municipal public highway/street contract; application also requires the contractor’s excise-tax license. Source

Deadlines

Obtain the applicable licenses before covered contracting/bidding.

Primary sources

• https://dor.sd.gov/businesses/taxes/contractors-excise-tax/
• https://dor.sd.gov/businesses/taxes/motor-fuel/

Sources reviewed 2026-09-30. This guide covers the projects and rules stated above.

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