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If you need to reach us, please use the appropriate email address from the Department directory or schedule a virtual or telephone appointment. See our Flood Recovery Resources to learn more about available tax relief.

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Forms and Instructions

File and Pay

     Timely Filing and Payments
     Understanding Your Tax Bill
     Disaster Assistance

File an Extension

Register for a Business Tax Account

Business Center

     Start or Buy a Business
     Sales and Use Tax: Getting Started
     Meals and Rooms Tax: Getting Started
     Nonprofit Organizations: Getting Started
     Hiring Employees
     Update or Expand a Business
     Close a Business
     Certificate of Good Standing
     Frequently Asked Questions

Industry Guidance

           Frequently Asked Questions
     Forestry and Logging
     Hemp and Cannabidiol
     Hotels and Motels
     Short-term Rentals
     Soft Drinks
     Vending Machines


     Corporate Nonprofit Organizations
     Sales and Use for Nonprofits
     Meals and Rooms for Nonprofits
     Property Tax for Nonprofits

Exemption Certificates

Tax Credits

Business Entity Income Tax

Corporate Income Tax

     Unitary Corporate Rules & Requirements

Sales and Use Tax

     Getting Started
     Marketplace Facilitators
     Noncollecting Vendors
     South Dakota v. Wayfair
          Frequently Asked Questions
     Streamlined Sales Tax
     Election by Manufacturer or Retailer
     Click Through Nexus
     Frequently Asked Questions

Meals and Rooms Tax

     Getting Started
     Taxable Meal Facilitators
     Booking Agents
     Internet Platform Reporting
     Frequently Asked Questions


     Filing Deadlines
     2022 Withholding Charts and Tables
     Employee Withholding Allowances
     1099-K Notices
     Frequently Asked Questions

Miscellaneous Taxes

     Alcoholic Beverage Tax
     Bank Franchise Tax
     Cannabis Excise Tax
     Captive Insurance Premium Tax
     Cigarette Tax and Tobacco Products Tax
          Cigarette and Tobacco Tax Rates          
          Electronic Cigarettes FAQs
          Nonparticipating Tobacco Manufacturers
          PACT Act          
     Fuel Tax
     Health Care Claims Tax
     Insurance Premium Tax
     Malt and Vinous Beverage Tax
     Solid Waste Tax
     Surplus Lines Insurance and Direct Insurance Placement Tax
     Telephone Business Tax
     Uniform Capacity Tax
     Wind-Powered Electric Generating Facility Tax

Local Option Tax

Health Care Fund Contribution Assessment

     Assessment Calculation
     Special Situations
     Health Care Decision Tree
     About HCFCA

Abandoned Beverage Deposits

Universal Service Charge (USC)