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Last Updated: 8/3/2017

Minnesota/South Dakota Border Issues for Contractors Course

This course provides an overview of Minnesota and South Dakota sales and use tax laws for contractors working in both states. The course is designed for business owners, bookkeepers, purchasing agents and accountants who work for construction firms operating in both states. The focus is on helping contractors understand each state’s laws and how to meet their obligations.

Course Objectives

By the end of this class you will know:

  • If you have to register in South Dakota, Minnesota or both states

  • The major differences between South Dakota and Minnesota tax laws

  • How these differences may affect your business

  • When South Dakota’s excise tax applies

  • Practical tips on how to manage Sales and Use Tax obligations for both states

  • What the Streamlined Sales and Use Tax Agreement is and how it works

Continuing Professional Education

After completing this class you may be able to receive Continuing Professional Education (CPE) or Continuing Education Unit (CEU) credits through the South Dakota Department of Revenue.


Gretchen Scharmer (Minnesota Department of Revenue) and a representative from the South Dakota Department of Revenue.

View Instructor Bios


You must register in advance for these classes. All classes are free. You will get an email confirmation. We may cancel a class if there aren’t enough registered participants; if that happens, we will email you five days before the class.

All sites are handicap accessible. Reasonable accommodations are available for anyone with impaired vision or hearing. Please let us know of any necessary accommodations during your registration.

The class is offered from 1:00 p.m. - 4:00 p.m. Registration for this class is available through the South Dakota Department of Revenue’s website. To register, click the link below and select the MN/SD Border Tax Seminar – Construction Contractors.

  • Sioux Falls - Pending