If you receive payment in any form for providing hunting services, you are operating a sales taxable business and must obtain a sales tax license from the South Dakota Department of Revenue. Gross receipts from providing a guide service or from a charge made to an individual or groups for admission to your land to hunt are subject to South Dakota sales tax. Membership fees to a hunting preserve or other type of hunting club located in South Dakota are also subject to sales tax. Charges made for food, lodging, guiding, admission, ammunition, and memberships, to name only a few, are taxable. If you provide a package which includes any or all of the above, your entire charge is subject to sales tax. Payment need not be received in cash to be subject to sales tax - barter income is also taxable. No deductions may be taken for expenses you incur to provide a hunting service.

The state sales tax rate in South Dakota is 4%. In addition to the 4% state tax, hunting services are subject to the 1% tourism promotion tax if you provide guiding services. If guiding services are provided, tourism tax applies to the entire fee.