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South Dakota Form W-2C: What You Should Know

Treatment of Qualified Small Business Sales and Use Tax as Personal Sales: South Dakota Income Tax Law In South Dakota, the sales and use tax on qualified small business sales of property at fair market value is a state tax. This tax is paid directly to the Secretary of Finance to whom the tax is remitted (by check, money order, cashier's check or bank check). For a description of the tax treatment of qualified small business sales of property sold by a qualified small business under tax law, please see: For a summary of some basic questions related to the tax code and tax form, we recommend using the IRS Tax Topic Center. It includes a Tax Topic Index and a Tax Topic Table. For additional information on the tax form and its limitations, see South Dakota Income Tax Law Frequently Asked Questions. Personal income tax information is also available to registered tax preparers. Information obtained from South Dakota Taxpayers, Taxpayers' Guide, 2013, at, may also be helpful. You may be able to get some information above in the form of an online resource such as South Dakota Department of Revenue: Home and Tax FAQs. There are also a number of state tax software programs that can search online for state tax forms and/or answer additional questions. This information is not to be considered legal or tax advice; it is only intended for general informational purposes. You should always verify the South Dakota income tax and filing status information that is posted by the jurisdiction's tax department, or the IRS. While we strive to keep the information provided here up-to-date and accurate, the tax and legal community uses publicly available information differently than we do and may change.

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