Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

South Dakota does not require you to reserve a business name before registration, but it’s recommended to ensure your desired name is available:

• Check Name Availability: South Dakota Business Entity Search 
• Reserve a Business Name: Fee: $25.
  • File Online

Submit the necessary formation documents based on your business structure to the South Dakota Secretary of State:

• LLC: File Articles of Organization.

  • Fee: $150 (online), $165 (paper).
  • File Online
  • Download Forms

• Corporation: File Articles of Incorporation.

  • Fee: $150 (online), $165 (paper).
  • File Online
  • Download Forms

If operating under a name different from your legal business name, register a Fictitious Business Name (DBA) with the South Dakota Secretary of State:

• Fee: $10.
• File Online

If your business will sell goods or provide taxable services, register with the South Dakota Department of Revenue:

• Sales Tax License: Required for businesses selling taxable goods or services.
  • Register Online

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use South Dakota’s Licensing Portal to identify required licenses:
  • https://dor.sd.gov/

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

• Annual Report: LLCs and Corporations must file an Annual Report with the South Dakota Secretary of State:
  • Fee: $50 (online), $65 (paper).
  • File Online

• South Dakota Secretary of State – Business Services: https://sdsos.gov/
• South Dakota Department of Revenue: https://dor.sd.gov/
• South Dakota Small Business Development Center (SBDC): https://sdbusinesshelp.com/