Bookkeeping Permit Requirements in Aberdeen, SD

Complete permit and license guide for starting a bookkeeping in Aberdeen, Brown County, South Dakota.

Verified 2026-09-07 6 stops $75–$250 est. 1–3 weeks to register business and obtain all required licenses
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Not legal advice. Requirements may change — always verify with your local government authority before applying. Key agencies and fees on this page were re-checked against official government sources on .

Federal — start here

2 stops

  1. EIN (Employer Identification Number)

    Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

    Official government source

    FreeImmediate (online application)

  2. IRS Preparer Tax Identification Number (PTIN)

    Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

    Official government source

    FreeImmediate (online at IRS.gov)

State of South Dakota

2 stops

  1. South Dakota Secretary of State - Business Entity Registration and DBA Filing

    A bookkeeping or accounting business organized as an LLC, corporation, or partnership must file its formation documents with the South Dakota Secretary of State's Business Services office; filings are made through the sosenterprise.sd.gov portal. A sole proprietor is not required to register an entity, but anyone conducting business under a name that does not plainly show each owner's true surname must file a fictitious (DBA) name statement under SDCL 37-11-1 - filed electronically with the Secretary of State or on paper with any county Register of Deeds, signed before a notary. There is no 'county clerk' filing office in South Dakota. DBA filings must be renewed every fifth year. Accounting and bookkeeping services are taxable in South Dakota, so a separate (free) sales tax license from the Department of Revenue is also required.

    Official government source

    Domestic Articles of Organization (LLC) or Articles of Incorporation (corporation): $150 filed electronically, $165 on paper. Nonprofit Articles of Incorporation $30. DBA (fictitious) business name registration $10, renewal $10, cancellation free. Name reservation $25.Online filings through the Secretary of State's portal are processed electronically; paper filings take longer and carry a $15 paper filing fee

  2. South Dakota Sales Tax License (required)

    South Dakota taxes services, and the Department of Revenue's Accountants tax fact states plainly that accounting services are subject to state sales tax plus applicable municipal sales tax - so a bookkeeping or accounting practice in South Dakota does need a sales tax license, not merely 'if you sell tangible goods'. Any business with a physical presence in South Dakota must be licensed for sales tax collection. Sourcing follows ARSD 64:06:01:63: charge the rate at the accountant's office if the client receives the service there, otherwise the rate at the customer's address. Register through the Department of Revenue's online Tax License Application.

    Official government source

    Free - there is no fee to obtain a South Dakota sales tax license. State sales tax is 4.2 percent, plus municipal sales tax of generally 1 to 2 percent.Registration is completed online through the Tax License Application; the license is typically issued within a few business days

City of Aberdeen / Brown County

2 stops

  1. No Aberdeen General Business License Required

    Aberdeen does not issue a general business license or business tax certificate. The City Finance Office (Auditor Division, 605-626-7023) issues licenses only for a specific enumerated list of activities: ambulance driver, ambulance service, garbage hauler, community event, day care, junk dealer, lottery notice, mobile home park, pawn broker, street use, shooting gallery, special event alcohol, taxi/motorbus company, taxi/motorbus driver, transient merchant/solicitor, and alcohol. Bookkeeping and accounting services are not on that list, so no city business license, fee, or annual renewal applies. A South Dakota sales tax license from the Department of Revenue is still required, because accounting services are taxable in South Dakota.

    Official government source

    $0 - no general business license existsN/A - no application

  2. Aberdeen Home Occupation - Permitted By Right (no permit)

    Aberdeen has no home occupation permit or application. Under City Code Sec. 60-194 a home occupation is permitted by right in all residential and agricultural zoning districts as long as it meets the listed criteria: no change in the outside appearance of the dwelling or premises; the business use is clearly incidental and subordinate to the residential use; no more than two home occupations per site; activity conducted primarily between 7:00 a.m. and 10:00 p.m.; no home occupation in a garage, carport, shed, or other accessory building; and no more than one employee residing off the premises. An online or client-free bookkeeping practice meets these criteria easily. The only permit involved is a sign permit from the Planning and Zoning Department if you post a home occupation sign, which is limited to one non-illuminated wall sign of eight square feet or less.

    Official government source

    $0 - no permit or fee for the home occupation itself; a sign permit fee applies only if you post a home occupation signN/A - no application process; compliance is self-executing if the Sec. 60-194 criteria are met

Terminus

Open for business — est. $75–$250 · 1–3 weeks to register business and obtain all required licenses

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