South Dakota DOR Winter 2026 Newsletter
Summary
The South Dakota Department of Revenue has released its Winter 2026 Newsletter. This edition covers topics including use tax on construction costs, audit communication, and motor fuel diversion reporting requirements effective January 1, 2026.
What changed
The South Dakota Department of Revenue (DOR) has published its Winter 2026 Newsletter, which includes updates on various tax-related matters. Key topics highlighted are the proper application of use tax to construction costs, the importance of communication during tax audits, and details regarding motor fuel diversion reporting requirements that become effective January 1, 2026. The newsletter also mentions the Millionaire for Life game by the South Dakota Lottery.
While this newsletter is primarily informational, the mention of specific reporting requirements for motor fuel businesses effective January 1, 2026, suggests that affected entities should review these new obligations. Compliance officers should ensure their organizations are aware of and prepared to meet these documentation and reporting standards to avoid potential issues. No specific penalties are detailed in the newsletter itself, but adherence to state tax laws is generally expected.
What to do next
- Review motor fuel diversion reporting requirements effective January 1, 2026.
- Ensure proper application of use tax to construction costs.
- Understand audit communication best practices.
Source document (simplified)
The Winter Newsletter has arrived!
This edition will cover a wide range of topics. Learn more about the Millionaire for Life game by the South Dakota Lottery, how to properly apply use tax to construction costs, why good communication during an audit is important, and more!
Read about it in the Winter 2026 Newsletter.
2025 Department of Revenue Annual Report
Catch up on highlights from the past year, see where South Dakota compares to other states and view statistical reports in the South Dakota Department of Revenue Fiscal Year 2025 Annual Report.
Read More › Motor Fuel Diversion Reporting
Motor Fuel Diversion Reporting Requirement in South Dakota
Effective January 1, 2026, businesses that transport motor fuel or special fuel within South Dakota are subject to specific documentation and reporting requirements under state law.
Read More › Fall 2025 Newsletter
Our Fall 2025 Newsletter Is Now Live!
The Fall Newsletter is here!
This edition will cover topics like the Electronic Title Project, the Gift Responsibly Campaign, and more.
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