Prior to applying for a Tattoo and Body Piercing License, the artist must obtain a South Dakota sales tax license. This process is handled through the State Department of Revenue, located at 1520 Haines Ave Suite 3, Rapid City, SD 57701. (605) 394-2332.
Even if you will be operating as part of a shop, you must still apply for a temporary SD Sales Tax license. Temporary licenses can be requested after April 1st. Advance requests must be made by July 1st or you will have to pick up your packet from the Department of Revenue, either at their Rapid City Office prior to August 2nd or from August 2nd through August 14th, the Department of Revenue relocates to their temporary office at Sturgis City Hall.
If you must apply for a temporary SD Sales Tax license, please refer to State Department of Revenue’s Frequently Asked Questions located here.
For new artists (or those artists who have a poor reporting history), the State requires a $500 bond. They do accept checks for the bond payment.
If you hold a sales tax license at another permanent tattoo establishment location but move your location during the Rally™ period, you will be required to get a temporary sales tax license for the temporary location.
You cannot perform any tattooing or body piercing services until you (the tattoo artist) have (i) a South Dakota sales tax license and (ii) you have been received a Tattoo and Body Piercing License issued by the City of Sturgis.
All artists are required to keep sales receipts in the form of cash register tape, written or printed credit card receipts, and/or hand written sales receipts that identify the item/service sold, the sale price, the tax charged and the time & date of the transaction. This is required for ALL transactions. City officials may request to view this information at any time.
Artists reporting under a unified sales tax license may combine their sales records.
Inventory sheets must be available at all times.