Bookkeeping Permit Requirements in Sioux Falls, SD

Complete permit and license guide for starting a bookkeeping in Sioux Falls, Minnehaha 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 Sioux Falls / Minnehaha County

2 stops

  1. No Sioux Falls General Business License Required

    Sioux Falls does not issue a general business license. The Licensing Office, under the City Attorney's Office, states plainly that 'not all businesses and professions need City licensing' and licenses only the specific types listed in Code of Ordinances Sec. 110.026 - alcohol, pawnbrokers and secondhand dealers, transportation services, circuses, fortune telling, medical cannabis, alarm businesses, peddlers/mobile food, haulers, daycare, tattoo artists and establishments, and contractors. Bookkeeping and accounting services are not among them, so no city 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. Sioux Falls Home Occupation Permit

    A bookkeeping business run from a Sioux Falls residence needs a Home Occupation Permit from the Zoning Division of Planning and Development Services (231 N. Dakota Ave., 605-367-8254). City rules: the occupation must be conducted within the dwelling and entirely inside the home - a business may not be operated out of the garage; only family members residing in the dwelling may work in it; no substantial internal or external alteration or other evidence of a business is allowed; merchandise may not be sold on the premises (orders must be delivered or shipped); and the business may not generate more than four client or customer visits per day - not zero, as sometimes stated. Signage is limited to one non-illuminated wall sign of no more than one square foot. Online or client-visit-light bookkeeping generally qualifies easily. Apply by completing the Home Occupation Application and submitting it through the city's Customer Self Service portal or in person at City Center. If the work requires structural changes, replumbing, or rewiring, separate building permits and inspections through Building Services (605-367-8670) apply.

    Official government source

    No fee is published on the city's Home Occupation page, application form, or 2025 brochure; confirm the current amount with the Zoning Division at 605-367-8254 before applying.No processing time is published; applications are submitted online through Customer Self Service or in person at City Center, 231 N. Dakota Ave.

Terminus

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

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