SM Link


If you receive any payment as a result of providing hunting services, you are operating a sales taxable business and must obtain a sales tax license from the South Dakota Department of Revenue. Gross receipts from providing a guide service or from a charge made to an individual or group for hunting on lands you own or operate are subject to South Dakota sales tax. Membership fees to hunting preserves or hunting clubs located in South Dakota, are also subject to sales tax. Charges made for food, lodging, guiding, admission, ammunition, and memberships, to name only a few, are taxable. If you provide a package which includes any or all of the above, your entire charge is subject to sales tax. Payment need not be received in cash to be subject to sales tax - barter income is also taxable. No deductions may be taken for expenses you incur when providing a hunting service.

The state sales tax rate in South Dakota is 4%. In addition to the 4% state tax, hunting services are subject to the 1.5% tourism promotion tax if you provide guiding services. If guiding services are provided, tourism tax applies to the entire fee. If the hunting lodge is located in city that imposes city tax, the city rate may apply.

All business records must be maintained for a minimum of 3 years

To obtain a South Dakota sales tax license application or for further information, please contact the Department of Revenue at 1-800-829-9188 or 605-773-3311. You may also visit the Department's web site at