Form 2290 in South Dakota: Schedule 1 & Heavy Truck Registration
What South Dakota requires when you register a vehicle at 55,000 pounds or more — who checks your Schedule 1, where, and what else the state wants alongside it.
Registering agency
South Dakota Department of Revenue and county treasurers
You register at
County offices
Federal threshold
55,000 pounds
Where South Dakota wants your Schedule 1
South Dakota is the state that talks in tons. Registrations with tonnage of 28 tons or greater must supply the county treasurer with a stamp-verified copy of Form 2290, Schedule 1 for the current tax period — and tonnage decals of less than 28 tons do not require the Form 2290 at all. Twenty-eight tons is the same 55,000 pounds the federal rule uses.
Whichever counter you end up at, the document is the same: the Schedule 1 the IRS returns after processing your Form 2290, either manually stamped or carrying the e-file watermark. E-filing returns it within minutes, which matters when registration or a plate renewal is waiting on it.
Your renewal month depends on your name
All South Dakota commercial plates renew annually on a staggered schedule set by the first letter of the vehicle owner’s last name — or the first letter of the business name. Decal issuance splits too: under 28 tons the county issues them, while decals at 28 tons and over are verified and then mailed from the Motor Vehicle Division in Pierre, which also runs a dedicated mailbox for Form 2290 questions.
Apportioned (IRP) registration in South Dakota
If you run in two or more jurisdictions, you register through the International Registration Plan rather than as a purely intrastate vehicle. In South Dakota that is handled by SD DOR Motor Carrier Services, Pierre (Motor Carrier Connect) ((605) 773-3541). Proof of HVUT payment is part of the IRP application and renewal — an apportioned account cannot add a taxable vehicle whose Form 2290 is unpaid.
The federal side, unchanged by state
| Tax period | July 1 – June 30 |
| Deadline | August 31 for vehicles in service in July; otherwise the last day of the month after first use |
| E-file required | When reporting 25 or more taxed vehicles |
| Suspended vehicles | 5,000 miles or less (7,500 agricultural) — no tax, but you still file and still get a Schedule 1 |
South Dakota Form 2290 questions
Where do I show my stamped Schedule 1 in South Dakota?⌄
Do intrastate-only trucks in South Dakota need Form 2290?⌄
Who handles apportioned (IRP) plates in South Dakota?⌄
Official South Dakota sources
- South Dakota Department of Revenue and county treasurers — commercial vehicle registration
- South Dakota guidance referencing Form 2290 / Schedule 1
- IRS Trucking Tax Center
State registration rules and fees change — confirm current requirements with South Dakota Department of Revenue and county treasurers before filing or registering. This page covers the federal Form 2290 as it applies to South Dakota registration and is not tax or legal advice.
File once, register anywhere
E-file Form 2290 with Send 2290 and get the IRS-watermarked Schedule 1 South Dakota accepts — usually within minutes of IRS acceptance.