State-by-state production incentives
South Dakota
| South Dakota | |
| Incentive Type | Rebate |
| Incentives Highlights | Sales and use tax rebate (and certain excise taxes) for qualified goods and services. State and local taxes are waived for hotel stays of 28 days or more. |
| Eligible Projects | Films, documentaries, television and commercials |
| Minimum Spend | $250,000 taxable SD costs. |
| Production Cap or Annual Cap | None |
| Application/Reporting Requirements | Productions must apply for the rebate with the DOR at least 30 days prior to filming. Goods and services purchased from out-of-state qualify if use tax is paid. |
| Loan-Out Reg Required? | No |
| CPA Audit? | No |
South Dakota Film Office
Katlyn Richter, Media Relations Representative
filmsd@state.sd.us
t: (605) 773-3301
f: (605) 773-3256
www.filmsd.com
South Dakota Department of Revenue and Regulations
Richard Benda, Cabinet Secretary
t: (605) 773-3301
The former film incentive was allowed to sunset on June 30, 2011.
South Dakota has no corporate or personal income tax. Both state and local sales taxes are waived for a hotel stay of 28 consecutive days or more.