Prior to beginning to tattoo or body pierce, the artist must obtain a SOUTH DAKOTA SALES TAX LICENSE. This process is handled through the State Department of Revenue, located at 1520 Haines Ave Suite 3, Rapid City, SD 57701. (605) 394-2332. Their email address is  DORrally@state.sd.us 

You must have a permanent or temporary sales tax license prior to successful completion of their health & sanitation inspection.

If you are operating jointly under a unified sales tax license, Revenue must receive such documentation as required by their office and approve the joint operation.

If you will be operating as an independent tattoo artist during the annual Sturgis® Motorcycle Rally™, you must apply for a temporary SD Sales Tax license from the State of South Dakota’s Department of Revenue. Temporary licenses can be applied for after April 1st. Applications must be made by July 1st or you will have to pick up your packet from the Department of Revenue, either at their Rapid City Office prior to August 1st or from August 1st through August 13th, the Department of Revenue relocates to their temporary office at Sturgis City Hall.

If you must apply for a temporary SD Sales Tax license, please refer to State Department of Revenue’s Frequently Asked Questions located here:
https://dor.sd.gov/businesses/sturgis-motorcycle-rally/

For new artists (or those artists who have a poor sales tax reporting history), the State requires a bond. They do accept checks for the bond payment.

If you hold a sales tax license at another permanent tattoo establishment location but move your location during the Rally™ period, you will be required to get a temporary sales tax license for the temporary location.

You cannot perform any tattooing or body piercing services until you (the tattoo artist) have (i) a South Dakota sales tax license and (ii) you have been received a Tattoo and Body Piercing License issued by the City of Sturgis. The City’s licensing process includes the health & sanitation inspection.

The City may also revoke or suspend a Tattoo and Body Piercing License for failure to comply with State and City regulations regarding sales tax licensing and collection.

Failure to obtain a South Dakota sales tax license will subject you to significant fines and penalties as well as the revocation of your City Tattoo and Body Piercing License.

All artists are required to keep sales receipts in the form of cash register tape, written or printed credit card receipts, and/or hand written sales receipts that identify the item/service sold, the sale price, the tax charged and the time & date of the transaction. This is required for ALL transactions. City officials may request to view this information at any time.

Artists reporting under a unified sales tax license may combine their sales records as solely authorized by the State of South Dakota’s Department of Revenue.

Inventory sheets must be available at all times.