Selling at and running markets in South Dakota.
In South Dakota, vendors at most special events need no tax license and file the special event return the organizer provides, though the State Fair and Sturgis Rally require temporary licenses. Cottage laws let producers sell listed home foods direct at farmers markets without a license. Temporary food stands are licensed by the Department of Health for $38.
Updated
Sales tax.
Special event sales tax return
Vendors need no license for most special events: those with a South Dakota sales tax license report on their next regular return, and those without file the special event return the organizer provides, while the Sturgis Rally and State Fair require a temporary license. All sales are subject to state and municipal sales tax, and tourism tax applies at spectator events but not farmers markets.
- Who
- Vendors
- From
- South Dakota Department of Revenue
- When
- Vendors selling at a craft fair, vendor show, trade show, fair or other temporary event with retail vendors.
- Timing
- The special event return is due on the 20th of the month following the event
Notify the Department of Revenue of a special event
Organizers notify the local Department of Revenue office, which supplies tax information and return forms for vendors to use. Booth rentals, admissions and other vendor fees are subject to sales tax.
- Who
- Organizer
- From
- South Dakota Department of Revenue
- When
- Anyone organizing a special event with retail vendors; there is no minimum number of vendors.
Selling homemade food (cottage food).
At a glance: no registration or permit, no sales cap. Compare all 50 states.
Farmers market and cottage food laws
No state license is needed to sell listed foods such as baked goods, home-canned foods with pH below 4.6, nuts, grains and dry mixes direct to consumers from a home or farmers market, with no sales cap, but packaged items need a label naming the producer and a home-kitchen disclaimer. Meat, poultry, dairy, eggs and honey fall under other agencies, and sellers of canned, fermented, frozen or temperature-controlled baked goods need a food safety course every five years or written recipe verification.
- Who
- Vendors
- From
- South Dakota Department of Health
- When
- Producers selling listed home-processed foods directly to consumers from a home, farmers market or similar temporary venue.
Temporary food permits.
Temporary foodservice license
The state Department of Health licenses temporary foodservice for the event and location, for a period not to exceed two weeks, and may inspect each stand. Foods may not be produced in a private home and sold from the stand, and the state's page also tells vendors to check with local government about permits.
- Who
- Vendors
- From
- South Dakota Department of Health, Office of Health Protection
- When
- A food service operating at a fixed location temporarily at a fair, carnival, circus, public exhibition or similar gathering. Nonprofit organizations are exempt from licensing and the license fee.
- Fee
- The license fee for a temporary foodservice license is thirty-eight dollars
- Timing
- Applications must be submitted to the Department of Health at least 14 days prior to beginning operation
Farmers markets and produce.
Scale certification (weights and measures)
Products sold by weight must be sold from a certified NTEP-approved legal-for-trade scale, which the Office of Weights and Measures recertifies every other year.
- Who
- Vendors
- From
- South Dakota Department of Public Safety, Office of Weights and Measures
- When
- Selling products by weight at a farmers market or similar venue.
- Fee
- $28.00 fee accompanies certification
Business registration.
DBA - Business Name registration
A business name registration is filed with the Secretary of State and renewed every 5 years. The Department of Revenue separately requires a sales tax license of businesses with a physical presence in South Dakota.
- Who
- Vendors
- From
- South Dakota Secretary of State
- When
- Operating under a business name that does not plainly show the true surname of each person interested in the business, or an entity using a name other than its corporate name.
- Fee
- Filing Fee - $10
What the state asks of market organizers.
South Dakota asks organizers of any special event with retail vendors to notify the local Department of Revenue office about the event, so the Department can provide tax information and special event return forms for the vendors. There is no minimum vendor count. Official page
City and county permits in South Dakota.
Event permits, vendor licenses and food permits are mostly local. Pick your city or county:
Collect the paperwork with each application.
Ask vendors for their sales tax registration, cottage food registration or food permit and insurance certificate as required documents on your application form, and check them before you approve anyone.
Where the sources are unclear.
- The special event fact sheet is dated September 2025. A sales tax license has no fee, per the license requirements fact sheet (August 2025). The fact sheet says late special event returns carry a penalty of 10% of the tax, minimum $10.
- The Department of Health farmers market guidance is dated June 2022 and its product list is described as updated 2022; confirm current rules with the Department of Health (605-773-4945).
- The temporary foodservice application PDF read is hosted on dor.sd.gov while the Department of Health file at doh.sd.gov/media/nrypmuc0/tempfood.pdf returned no readable text; the fee and lead time come from the dor.sd.gov copy.
Common questions.
Do I need a sales tax permit to sell at a craft fair in South Dakota?
Special event sales tax return (South Dakota Department of Revenue): Vendors need no license for most special events: those with a South Dakota sales tax license report on their next regular return, and those without file the special event return the organizer provides, while the Sturgis Rally and State Fair require a temporary license. All sales are subject to state and municipal sales tax, and tourism tax applies at spectator events but not farmers markets. Notify the Department of Revenue of a special event (South Dakota Department of Revenue): Organizers notify the local Department of Revenue office, which supplies tax information and return forms for vendors to use. Booth rentals, admissions and other vendor fees are subject to sales tax.
Can I sell homemade food at a farmers market in South Dakota?
Farmers market and cottage food laws (South Dakota Department of Health): No state license is needed to sell listed foods such as baked goods, home-canned foods with pH below 4.6, nuts, grains and dry mixes direct to consumers from a home or farmers market, with no sales cap, but packaged items need a label naming the producer and a home-kitchen disclaimer. Meat, poultry, dairy, eggs and honey fall under other agencies, and sellers of canned, fermented, frozen or temperature-controlled baked goods need a food safety course every five years or written recipe verification.
Who issues temporary food permits for events in South Dakota?
Temporary foodservice license (South Dakota Department of Health, Office of Health Protection): The state Department of Health licenses temporary foodservice for the event and location, for a period not to exceed two weeks, and may inspect each stand. Foods may not be produced in a private home and sold from the stand, and the state's page also tells vendors to check with local government about permits.
What does South Dakota require of market and event organizers?
South Dakota asks organizers of any special event with retail vendors to notify the local Department of Revenue office about the event, so the Department can provide tax information and special event return forms for the vendors. There is no minimum vendor count.
Do I need a state business license to be a vendor in South Dakota?
DBA - Business Name registration (South Dakota Secretary of State): A business name registration is filed with the Secretary of State and renewed every 5 years. The Department of Revenue separately requires a sales tax license of businesses with a physical presence in South Dakota.
Sources.
This page summarizes official state sources and isn't legal or tax advice. Rules and fees change; confirm with each agency.
Every fact on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.
- https://dor.sd.gov/media/wo2bl1yu/specialevents.pdf
- https://dor.sd.gov/media/qn3a1y31/license-requirements-for-sales-use-contractors-excise-tax.pdf
- https://doh.sd.gov/media/jskjetg5/farmersmarketguideance.pdf
- https://doh.sd.gov/topics/food-lodging-safety/farmers-markets/
- https://doh.sd.gov/topics/food-lodging-safety/licensure-codes/temporary-food-service/
- https://dor.sd.gov/media/jtehpncm/temp-food-service-application.pdf
- https://sosenterprise.sd.gov/businessservices/Business/UnregisteredOwnersInstr.aspx
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