Yoga Studio Permit Requirements in Aberdeen, SD

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. South Dakota Department of Revenue - Sales Tax License

   Any business with a physical presence in South Dakota must be licensed for sales tax collection, and South Dakota taxes services as well as tangible personal property and products transferred electronically. The state sales and use tax rate is 4.2 percent (reduced from 4.5 percent), and municipal sales and use tax of generally 1 to 2 percent applies where the purchaser receives the product or service. Remote sellers and marketplace providers with more than $100,000 in gross sales into South Dakota in the previous or current calendar year must also license and remit. Register using the Department of Revenue's online Tax License Application.

   Official government source

   Free - there is no fee for a South Dakota sales tax license·Apply online through the Tax License Application; the license is typically issued within a few business days

   Free - there is no fee for a South Dakota sales tax license

   Apply online through the Tax License Application; the license is typically issued within a few business days

1. No Aberdeen General Business License Required

   Aberdeen does not issue a general business license. 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. Trades such as plumbing, HVAC, and pest control are not on that list and need no city business license. Their state-level licensing applies instead: plumbing through the SD Plumbing Commission, pesticide application through SD DANR, and there is no statewide HVAC or mechanical contractor license. A South Dakota sales tax license from the Department of Revenue is still required.

   Official government source

   $0 - no general business license exists·N/A - no application

   $0 - no general business license exists

   N/A - no application

2. City of Aberdeen Certificate of Occupancy

   A yoga studio in a commercial space needs a Certificate of Occupancy from the City of Aberdeen confirming the space is approved for assembly or fitness use; Brown County has no role inside city limits. Under City Code Sec. 60-220 the zoning inspector issues the certificate after a satisfactory final inspection. Plan review, permits, and inspections run through the Building Inspection Department (123 S. Lincoln St., 3rd floor, 605-626-7017), which enforces the 2018 International Building, Existing Building, Mechanical, Property Maintenance, and Residential Codes, the 2015 South Dakota version of the Uniform Plumbing Code, and 2009 ANSI accessibility standards. Zoning questions and any variance or special exception go through Planning and Zoning (605-626-7025) and the Board of Zoning Adjustment. Changing a space into an assembly classification triggers review of exits, fire protection, and occupant load.

   Official government source

   Building permit fees follow Aberdeen's 2026 Building Fee Schedule, valuation-based on total contract price: $35 up to $500; $87.50 plus $12.41 per additional $1,000 from $2,001 to $25,000; $605.68 plus $6.47 per $1,000 from $50,001 to $100,000; $929.18 plus $5.88 per $1,000 above $100,000. A Board of Zoning Adjustment application (variance, special exception, or appeal) is $200 non-refundable.·City Code Sec. 60-220 requires the Certificate of Occupancy to be issued within 10 days of a satisfactory final inspection

   Building permit fees follow Aberdeen's 2026 Building Fee Schedule, valuation-based on total contract price: $35 up to $500; $87.50 plus $12.41 per additional $1,000 from $2,001 to $25,000; $605.68 plus $6.47 per $1,000 from $50,001 to $100,000; $929.18 plus $5.88 per $1,000 above $100,000. A Board of Zoning Adjustment application (variance, special exception, or appeal) is $200 non-refundable.

   City Code Sec. 60-220 requires the Certificate of Occupancy to be issued within 10 days of a satisfactory final inspection

Official Sources

• City of Aberdeen City Finance Office
• South Dakota Department of Revenue — Sales Tax License

Related Guides