Hi and welcome to Just Answer!The issue is that a single member LLC is a disregarded entity (unless you specifically choose to treat the LLC as a corporation) - and does pay income taxes. Instead - all income is passed to the owner.So all your business income will be taxed for you personally. Correspondingly - if you do work in South Dakota - the compensation is taxable for that state regardless if you are a resident or nonresident - because that is income from South Dakota sources.
Generally - you do not need an LLC and may simply act as a solo proprietorship - but you may register the LLC in ANY state. The issue with forming a LLC in South Dakota might be that South Dakota taxing authorities will treat all income from South Dakota sources - not only 50% as you might think - and you will need to proof otherwise.On the other hand - if you register the LLC in Florida - it would be considered as a foreign LLC in South Dakota - and must be registered in this state.
See Foreign Limited Liability Companies on this page - http://sdsos.gov/content/viewcontent.aspx?cat=corporations&pg=/corporations/corporations_forms.shtmFor federal tax purposes - that would not matter if you have a LLC and where it it is registered.
If I understand you correctly, I should register my single member LLC in Florida .
BTY South Dakota is in the USA
Generally - you do not need an LLC and may simply run business activities as a solo proprietorship - but if you still want teh LLC for any reason - it would be better to register in the state where you live - in your case in Florida.A foreign LLC - means - registered outside the state - not in the foreign country. The LLC registered in Florida is treated as a foreign LLC in South Dakota - and must be registered in order to conduct business within that state.
Similarly Florida requires that all foreign LLC to be registered - http://form.sunbiz.org/pdf/cr2e027.pdf
The foreign limited liability company must submit an original certificate of existence, no more than 90 days old, duly authenticated by the official having custody of records in the jurisdiction under the law of which it is organized.