How to Start an LLC in South Dakota: Fees, Filings and Annual Requirements

Domestic Articles of Organization cost $150 filed electronically online, or $165 filed on paper (the paper fee includes the additional $15 paper filing fee).

File Articles of Organization with the Secretary of State, either online (File Online) or by paper using the fill-in PDF form, printed and mailed with the fee. Paper filings carry an additional $15 paper filing fee.

The name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C.", or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." It must be distinguishable from other names on the Secretary of State's records. A name may be reserved for one hundred twenty days; the Secretary of State lists Reservation of Name at $25.

An LLC's registered agent filing must name either a commercial registered agent (one listed with the Secretary of State) or a noncommercial registered agent with an address (or an office or position with the entity and its business office address). Naming an agent affirms that the agent has consented to serve. A Statement of Change of Registered Agent and/or Address costs $10 (paper filings add the $15 paper filing fee).

LLCs and registered foreign LLCs must file an annual report with the Secretary of State. The fee is $55 filed electronically online or $70 on paper (including the $15 paper filing fee), and delinquent reports incur an additional $50 late fee. Under current law, the first report is due before the first day of the second month of the year following the year the LLC was authorized to transact business, and later reports by the same date each year; the Secretary of State's online Search Tool shows when a company's report is due. Starting January 1, 2027, an entity files either in its formation anniversary month each year or by January 31 each year, as it selects on its formation document (it can switch with a change-of-filing-date form).

All members of an LLC may enter into an operating agreement, which need not be in writing, to regulate the company's affairs and govern relations among members, managers and the company. No requirement to file it with the Secretary of State was found.

DBA (fictitious) business names are registered online with the Secretary of State. Registration, amendment and renewal each cost $10. A DBA must be renewed every 5 years (renewals may be filed within 90 days of expiration); online cancellation has no fee.

Any business with a physical presence in South Dakota must have a sales tax license from the South Dakota Department of Revenue, obtained through the online Tax License Application (or the Streamlined Sales Tax registration system). A remote seller without a physical presence needs a license if its gross revenue from sales into South Dakota exceeded $100,000 in the previous or current calendar year.

An out-of-state LLC files an Application for Certificate of Authority with the Secretary of State. The fee is $750 filed electronically online, or $765 on paper (including the paper filing fee).

A domestic LLC files Articles of Termination with the Secretary of State; the fee is $10. A foreign LLC files a Cancellation of Certificate of Authority.