Special Taxes Division

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The Special Tax Division is a part of the South Dakota Department of Revenue & Regulation, which also operates the Division of the Secretariat, Gaming Commission, Insurance Fraud Unit and Real Estate Commission. The Special Tax Division offers licensing and tax collection services. It collects taxes from gaming, energy mineral severance, estate buying and bank franchises. The division also collects beer and liquor license and alcohol beverage brand registration fees. In addition, the Special Tax Division provides sales and property tax refund programs for disabled and senior citizens. It offers alcohol prevention training programs. The division also provides online licensing forms.