Register your business
Corporations and LLCs file with the South Dakota Secretary of State, and then file an annual report every year (see the deadlines below).
Business resources
Running a business in Dell Rapids.
The licenses, filing deadlines and insurance basics every local business deals with, in plain English, with a link to the official source for each one.
Licenses and registration
Getting started.
What most businesses need before opening the doors.
Sales tax license
Any business with a physical presence in South Dakota must be licensed to collect sales tax. The state rate is 4.2%. You apply online through the Department of Revenue.
Contractor’s excise tax
Anyone who contracts for construction, or builds, installs or repairs fixtures to real property (including remodeling), needs a contractor’s excise tax license. The tax is 2% of gross receipts.
Building permits and zoning
Building permits and zoning requests are filed online through the City. The City’s permits page also has the zoning map, zoning regulations and building code amendments.
Other city permits
The City handles peddler’s permits, outdoor event permits, special event liquor licenses and conditional use permits. Full-year liquor licenses also start with the City finance office before the state issues them.
City of Dell Rapids, permits and licenses
City Hall: 317 E 4th St, (605) 340-1670.
Hiring your first employee
New employers register with South Dakota’s Reemployment Assistance (unemployment insurance) tax unit, and most employers must carry workers’ compensation insurance.
Mark your calendar
Yearly deadlines.
The dates that come around every year. If a date falls on a weekend or holiday, it usually moves to the next business day. Your exact schedule can depend on how your business is set up, so confirm with the agency or your accountant.
| Every month (or your assigned schedule) | South Dakota sales tax return is due the 20th of the month after the reporting period. Electronic payments are due the 25th. You must file even if no tax is due. (SD DOR) |
| January 15 | Fourth-quarter federal estimated tax payment for the prior year. (IRS) |
| January 31 | W-2s to employees and the Social Security Administration, 1099-NEC forms to contractors and the IRS, Form 940 (federal unemployment), the fourth-quarter Form 941, and the fourth-quarter South Dakota reemployment report. (IRS) (SD DLR) |
| April 15 | First-quarter federal estimated tax payment. (IRS) |
| April 30 | First-quarter Form 941 and South Dakota reemployment report. First half of Minnehaha County property tax is due. (IRS) (Minnehaha County) |
| June 15 | Second-quarter federal estimated tax payment. (IRS) |
| July 31 | Second-quarter Form 941 and South Dakota reemployment report. (IRS) (SD DLR) |
| September 15 | Third-quarter federal estimated tax payment. (IRS) |
| October 31 | Third-quarter Form 941 and South Dakota reemployment report. Second half of Minnehaha County property tax is due. (IRS) (Minnehaha County) |
| Your anniversary month | South Dakota annual report for corporations and LLCs is due the 1st day of the month your business was originally formed. It costs $55 online, and you can file up to two months early. Reports become late two months after the due date, and a business that stays late can be dissolved. (SD Secretary of State) |
Protect what you built
Insurance basics.
The common kinds of business insurance, in one line each. A local insurance agent can tell you which ones your business needs.
General liability
Covers claims that your business caused injury or property damage to someone else.
Commercial property
Covers theft of, or damage to, your building, space and equipment.
Business owner’s policy
A package that usually bundles property, liability and business interruption coverage, often for less than buying each one separately.
Commercial auto
Covers vehicles used for the business. A personal auto policy may not cover business driving.
Workers’ compensation
Covers an injured employee’s medical bills, rehab and lost wages. South Dakota requires it for nearly all employers, with limited exceptions.
Professional liability
Also called errors and omissions. Covers claims of mistakes by businesses that give professional advice or services.
Cyber insurance
Covers the costs of a data breach or hack, like notification, legal costs and lost business.
Sources: NAIC small business insurance and SD Department of Labor, workers’ compensation. Looking for a local agent? See the insurance agents who are Chamber members.
You are not on your own
Free help.
Free, confidential advice for starting or growing a business.
South Dakota Small Business Development Center
Professional, confidential business consulting at no cost. The Sioux Falls office is the closest to Dell Rapids: (605) 367-5757.
SCORE
Volunteer business mentors. Mentoring is always free.
Dell Rapids Economic Development Corporation
Help for businesses that want to start, grow or move to Dell Rapids, with available commercial and industrial sites, incentives and local workforce data.
GROW South Dakota
A statewide nonprofit that finances new and existing small businesses for inventory, equipment or real estate, plus free, confidential financial coaching.
Governor’s Office of Economic Development
A start-up packet, a state licensing guide, a new business checklist, and financing programs.
Talk to a local pro
Accountants, lawyers, bankers and insurance agents who are Chamber members, right here in Dell Rapids.
This page is general information, not legal or tax advice. Rules and dates change, so always confirm with the agency linked or with your accountant. Last reviewed October 2026.