Landscaping Permits & Licenses in Sioux Falls, SD

Renewal not required; lapses if business dissolves.

Most landscaping services are exempt, but materials sales require collection/remittance. No fee to apply.

Landscaping typically not considered "contracting" unless involving fixed structures. Confirm with DOR.

Register online via employer account. New employer rate starts at 0.6%-8.0% of first $15,000 wages/employee.

South Dakota has no state income tax on individuals, but withholding applies to certain nonresidents or specific scenarios. Generally not required for SD residents.

Required for all LLCs. Annual report required separately (see below).

Applies to all LLCs. Filed online.

LLC may elect corporate taxation by filing Form 8832; then corporate filing deadlines apply.

Landscaping firms performing construction‑related tasks must follow OSHA construction standards.

Employers must provide pesticide safety training per OSHA’s Hazard Communication Standard and the Agricultural Standard (29 CFR 1928).

Landscaping firms that have a physical office or a public‑facing website must ensure accessibility for individuals with disabilities.

South Dakota imposes sales tax on the sale of tangible personal property and on certain services that result in the transfer of such property. Pure labor (e.g., mowing, pruning) is not taxable, but any service that installs or delivers taxable goods is.

Employers must register within 30 days of the first payroll. The UI tax is reported on the Quarterly UI Return (Form UI‑1).

South Dakota is one of the few states with no personal income tax and no corporate income tax; therefore no state income‑tax registration or filing is required for an LLC.

Because the state has no income tax, employers are not required to withhold state income tax from employee wages.

South Dakota implements the EPA construction general permit through the SD Department of Environment and Natural Resources; the federal permit is the baseline.

Even if the business only uses pesticides (not manufactures), it must comply with FIFRA labeling, safety, and record‑keeping requirements.

Most landscaping firms are small generators, but must still follow EPA hazardous waste regulations.

Landscaping businesses must ensure that any claims about services, pricing, or results are not deceptive.

Applies to all employees, including seasonal and part‑time workers.

South Dakota follows the federal minimum wage; state law may be more generous but does not lower the federal floor.

Most small landscaping LLCs will not meet the employee threshold, but the requirement is noted for completeness.

Even small deliveries of regulated hazardous materials may require a HAZMAT endorsement on the driver’s CDL.

All payroll tax deposits must be made electronically via the Electronic Federal Tax Payment System (EFTPS).

All LLCs must file an annual report with the Secretary of State. The filing deadline is the anniversary month of the entity’s formation.

Landscaping services that include sale of plants, soil, or other tangible goods are subject to sales tax. Filing frequency is assigned by the Department of Revenue based on projected tax liability.

Quarterly UI tax reports (Form UI‑1) must be filed electronically via the SD UI portal.

Employers must maintain workers’ compensation insurance or obtain self‑insurance approval. Proof of coverage must be kept on file at the workplace.

Licensees must complete 24 hours of approved continuing education every two years; records of CE must be retained.

At least 24 hours of CE must be documented; courses must be approved by the SD Department of Agriculture.

Many South Dakota municipalities require an annual business license; fees and renewal dates differ by city.

The privilege tax is collected via the annual business license. The fee schedule is published on the city’s website and is adjusted periodically.

Rapid City requires an annual business license for all operating entities; the fee is a privilege tax used to fund city services.

Required for all businesses including landscaping services; LLC registration with SD Sec of State does not substitute

Home occupations limited to 25% of home floor area; no outdoor storage of equipment visible from road

Must verify property zoned for commercial services (C-3, C-4 districts typical for landscaping firms)

Required for structural changes, electrical, plumbing; landscaping yard expansions may trigger site plan review

Max sign area 32 sq ft for freestanding; electronic signs additional restrictions (Sioux Falls Code 11.23)

Fuel storage tanks over 660 gallons require fire code compliance (IFC 2021 adopted)

All businesses must license regardless of type; zoning approval prerequisite

Public hearing required; dust, noise, traffic controls mandated

Required posters include Minimum Wage, Workers’ Compensation, Unemployment Insurance, and Occupational Safety & Health.

Required federal posters include FLSA Minimum Wage, Equal Employment Opportunity, OSHA Safety and Health, and Family & Medical Leave.

Include invoices, receipts, payroll records, tax returns, and supporting documentation.

The fire department may require an initial permit and subsequent annual inspections for businesses using propane, gasoline, or large equipment.

An occupancy permit confirms the building meets local codes for the intended use (e.g., landscaping service office, storage of equipment).

No discrete permit; violations enforced via complaint (Sioux Falls Code 15.7)

Wastewater from equipment cleaning cannot discharge to ground surface

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All LLCs that have employees, operate as a partnership, or are required to file any federal tax return must obtain an EIN.