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You have no choice but to request reinstatement from the South Dakota Department of Revenue. A business must have a tax license to operate legally in South Dakota. If you operate a business, and fail to get the proper sales tax license, or if you continue to engage in business after the Secretary of Revenue has revoked your tax license, it is a Class 6 felony.
You must contact the Secretary of Revenue's office, and request reinstatement. Before they even consider reinstatement, you must file all missing tax returns. Penalties for late filing are 10% of the tax due. Interest is charged at 1.25% per month.
You can contact the Department of Revenue to inquire about reinstatement by sending an email to [email protected]. You might consider contacting a tax attorney in your area to assist you with the reinstatement process, and to try to minimize the penalties on the late filed tax returns.
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