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Tax on Architects, Engineers and Surveyors in South Dakota


 Sales tax applies to architectural services performed in South Dakota.

Architectural services and the services rendered by engineers and surveyors are subject to sales tax in South Dakota, as are several other professional services. That’s not in question. But questions do arise when trying to figure out how and where to source sales of these services.

Which tax rate applies? The rate in effect at the office of the architect (or engineer or surveyor)? The rate in effect at the location of the property? Or the one in effect at the location of the client? Answers vary depending on the details.

Architectural and engineering services

If the client receives the service (for example, picks up plans) at the office of the architect or engineer, the rate in effect at that office applies.

If the client receives the service at another location, the rate in effect at the client’s address applies. If there is no physical address on file, use the billing address.

Construction management services

The rate is based on the location of the project.

Surveying services

The sales tax rate is based on the location of the property surveyed.

Bundled transactions

When one bill is for multiple services rendered at multiple locations, the tax rate is based on the client’s address (or billing address).

When such a bill is itemized and contains charges for surveying as well as architecture or engineering services, the rate for surveying is based on the location of the property surveyed. The rate for other services is as explained above.

Additional information is available through the South Dakota Department of Revenue.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.