STATE LICENSE
NoneSouth Dakota Department of Revenue (contr…
South Dakota does not license flooring installers. Tax registration depends on the material: SDCL 10-46A-18 exempts floor laying (SIC industry 1752) from the contractor's excise tax, and DOR's flooring tax fact applies sales tax to the sale and installation of carpet, vinyl, hardwood, laminate, linoleum, and resilient flooring — so those installers need a sales tax license and charge 4.2% state plus municipal tax.
Ceramic tile, concrete, epoxy, marble, mosaic, terrazzo, and fresco floors are realty improvements subject to the 2% contractor's excise tax, which requires a DOR contractor's excise tax license; subflooring installed on such a project is excise-taxable too. Shops doing both carry both licenses.
The state sets the license floor; the county or city permit office controls filing, inspections, and local rules wherever the job site sits.
South Dakota has no state contractor license for this trade, so cities and counties are free to add their own contractor licensing, registration, and permit rules. State law requires contractors to post their DOR contractor's excise tax license number with the building permit for a realty improvement project (SDCL 10-46A-12.1), and SDCL 10-46A-11 authorizes a municipal contractors' excise tax of up to one-half percent. Electrical and plumbing licensing remain statewide, though both chapters allow stricter local rules (SDCL 36-16-35, 36-25-16).
The local offices section below names the exact permit desk for every South Dakota county on file.
Each row names the issuing authority, cost, timeline, citation, and status behind the requirement — verified against the official source.
Published fees from the issuing authorities, as of October 2026. Local permit fees vary by project and jurisdiction — the basis is stated where a flat number does not exist.
Carpet, vinyl, hardwood, and laminate installation is sales-taxable; tile, concrete, epoxy, and stone floors are excise-taxable.
SDCL 10-46A-18 exempts SIC 1752 floor laying from the contractor's excise tax — the reason most soft flooring is a sales-tax service.
SDCL 10-45-2 moves the state rate from 4.2% to 4.5% on July 1, 2027.
A practical sequence for a new flooring contractor in South Dakota. Actual agency processing times are noted in the ledger above.
Each item names the issuing authority, cycle, and citation.
Statutory consequences with their citations — not estimates, not “commonly cited” guesses.
Engaging in business subject to the contractor's excise tax without obtaining the license is a crime; so is failing to file returns or pay the tax within 60 days of the due date.
Keeping on without a license after DOR notifies you in writing that you are a contractor subject to the tax (unless you apply within three days), or working after revocation, is a felony.
Inside city limits, the city office listed here issues the permit; the county office serves unincorporated areas. Every office links to its official page.
Every fact in this file was checked against these official sources on October 2026.
Pending verification: That DOR charges no fee to issue a contractor's excise tax license — SDCL 10-46A-16 says a license is valid 'without further payment of fees' and the January 2026 CET guide lists no fee, but neither states expressly that issuance is free · That DOR charges no fee for a sales tax license (no fee was found in the sources reviewed) · DOR's flooring tax fact is dated July 2023; no later revision was found, but treatment of newer products (e.g., luxury vinyl tile) was not separately confirmed · Municipal contractor licensing, registration, or bonding in Sioux Falls, Rapid City, and other South Dakota cities (outside the scope of this state-level record)
General information, not legal advice. Always confirm requirements, deadlines, and forms with the issuing authority before filing or contracting.
Store licenses, permits, policies, and renewal dates in one place.