Does a South Dakota LLC file an annual report?

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

Yes. A South Dakota LLC files an annual report with the Secretary of State, generally $50 online, due by the first day of the anniversary month of formation. Missing it leads to late fees and eventual administrative dissolution.

How South Dakota compares

South Dakota: $50
Rank: 6 of 11 states, lowest to highest
Median: $50 - South Dakota sits exactly at it
Range: $7 (Pennsylvania) to $300 (Maryland)

Quick facts

Document: Articles of Organization (South Dakota's LLC formation document)
Common name: Sometimes called a certificate of formation/organization
Filing fee: $150 online (higher for paper filings)
Agency: South Dakota Secretary of State
How to file: Online through the Secretary of State portal
State income tax: None - South Dakota has no personal or corporate income tax

The same question in every other state

This requirement is set at state level, so the answer changes when you cross a state line. Below is how 23 other states answer the same question, each linked to the page that cites the agency it came from. The full breakdown is on How to Form an LLC.

State	Answer
Arizona	No. Arizona LLCs do not file an annual report with the Arizona Corporation Commission and pay no annual report fee.
Delaware	No. Delaware LLCs do not file an annual report, but they must pay a flat $300 annual LLC tax to the Division of Corporations by June 1 each year.
Florida	Yes. Every Florida LLC must file an annual report with the Division of Corporations between January 1 and May 1 each year.
Illinois	Yes. An Illinois LLC files an annual report with the Secretary of State each year to stay in good standing, with a filing fee set by the state.
Iowa	No. Iowa LLCs file a Biennial Report every two years rather than an annual report.
Louisiana	Yes. Louisiana LLCs file an annual report with the Secretary of State through geauxBIZ on the anniversary of registration, commonly around $35, to remain in good standing.
Maryland	Yes. Every Maryland LLC files Form 1, the Annual Report and Business Personal Property Return, with SDAT by April 15 each year.
Massachusetts	Yes. A Massachusetts LLC files an annual report with the Secretary of the Commonwealth, Corporations Division, each year.
Michigan	Yes. Michigan calls it an annual statement (Form CSCL/CD-2700), filed with LARA with a $25 fee by February 15 each year.
Missouri	No. Missouri does not require LLCs to file annual reports or pay an annual report fee.
New Jersey	Yes. Every New Jersey LLC files an annual report with the Division of Revenue for a $75 fee, due by the last day of the anniversary month of its formation.
New Mexico	No. New Mexico does not require LLCs to file a periodic or annual report with the Secretary of State.
North Carolina	Yes. A North Carolina LLC files an annual report with the Secretary of State to stay in good standing.
North Dakota	Yes. A North Dakota LLC must file an annual report with the Secretary of State to keep its registration active and pay the associated fee.
Ohio	No. Ohio does not require domestic LLCs to file an annual report with the Secretary of State, unlike most states.
Oregon	Yes. Every Oregon LLC files an annual report with the Secretary of State by its anniversary date each year, and the fee for a domestic LLC is $100.
Pennsylvania	Yes. Pennsylvania's annual report requirement began January 1, 2025, replacing the old decennial report.
Rhode Island	Yes. Rhode Island LLCs file an annual report with the Secretary of State each year, generally between February 1 and May 1, and pay the associated fee.
South Carolina	Not if it is a standard LLC. An LLC taxed as a partnership or disregarded entity files no annual report with the Secretary of State or SCDOR.
Utah	Utah requires an annual renewal with the Division of Corporations and Commercial Code to keep the entity active. If the renewal lapses, the registration expires and reinstatement is required.
Vermont	Yes. Vermont LLCs file an annual report with the Secretary of State under 11 V.S.A.
Virginia	No. Virginia does not require LLCs to file an annual information report.
Wisconsin	Yes. A domestic Wisconsin LLC files an annual report with the DFI for $25 online ($40 by paper).

Full context for South Dakota

This page answers one question. The complete South Dakota guide -- covering the surrounding requirements, the forms, the agency, and what happens if you get it wrong -- is at South Dakota Certificate of Formation (2026).

Sources

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws and fees change; verify current requirements with the relevant government agency before acting.