Tax Tip Tuesday: Advertising

Tax Tip Tuesday: Advertising

South Dakota Retailers Association

Did you know….

In South Dakota, advertising in newspapers, on radio and on TV is not subject to tax. Advertising fees charged by advertising agencies are not subject to sales tax when the agency that prepares the advertisement also places the advertisement in the media. If the advertisement is not placed in the media but is given to the client, the fee for the production of the ad is subject to state and applicable municipal tax. Brochures, flyers and other printed materials are subject to state and applicable municipal sales tax.

For more details, refer to this South Dakota Department of Revenue publication: http://dor.sd.gov/Taxes/Business_Taxes/Publications/PDFs/Tax%20Facts/Advertising.pdfStill have questions? Call the Department of Revenue at 800-829-9188.

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