Business workshops offered in Sioux Falls Two workshops being held in Sioux Falls this month will offer helpful state tax information to new or smaller businesses in eastern South Dakota. The workshops are sponsored by the South Dakota Department of Revenue and Regulation and are scheduled for Wednesday, March 18, at the department's Sioux Falls field office at 300 S. Sycamore Street, Suite 102. A Sales and Use Tax workshop will be held from 9 to 11:30 a.m. The session covers topics such as how and when to apply for a sales tax license; exemptions from sales and use taxes; exempt entities; use tax; municipal taxes; purchases for resale; and how to file sales tax returns by paper and electronically through SD QUEST. A Contractors' Excise Tax workshop will be held from 1:30 to 4 p.m. The agenda includes how and when to apply for a contractors' excise tax license; projects for qualifying utilities and governmental agencies; prime and sub contractors; sales and use tax; owner furnished materials; reservation projects; and how to file contractors' excise tax returns by paper and electronically through SD QUEST. Both workshops are offered free of charge. Interested individuals can register by calling the South Dakota Department of Revenue and Regulation at 1-800-TAX (829)-9188 or on-line at http://www.state.sd.us/drr2/businesstax/seminar/basictax/taxseminars.aspx. Class size is limited.