South Dakota Sales and Use Tax

Sales tax rates in South Dakota are destination-based  meaning the sales tax rate is determined from the shipping address. 

Sales Tax

The South Dakota sales tax rate is currently 4.5%. In South Dakota, each county, city and special district can add sales taxes on top of the state rate. The sales tax applies to the gross receipts of all retail sales, including the sale, lease, or rental of tangible personal property or any product transferred electronically, and the sale of services. 

Use Tax

The South Dakota use tax is the counterpart of the South Dakota sales tax. The two taxes apply to the sales of the same products and services, have the same tax rates, and have similar laws. The difference is in how the taxes are applied. Use tax applies when state and applicable municipal sales tax has not been paid on products and services (including products and services transferred electronically) that are used, stored, or consumed in South Dakota

Remote Sellers

As of November 1, 2018, remote sellers who meet certain thresholds must obtain a South Dakota sales tax license and pay applicable sales tax. 

Sales and Use Tax Solutions for Your Company

Purchase an Excel / .csv formatted table for a complete list of all rates in South Daktoa. Easily integerate the table into shopping carts, ERPs, call center software, and more.

For a quick rate and a sales tax calculator, use our easy Sales Tax Online Lookup Solution.  Enter a ZIP code in our browser or desktop app for a full breakout of South Dakota sales tax rates by state, county, city and special district.  Enter the sales amount for a quick sales tax calculation.

Special Tax Rules for South Dakota:

• Shipping is taxable.
• Finance charges are exempt from sales tax, when stated separately.
• Clothing is taxed at the same rate as the general sales tax.
• South Dakota Sales tax holidays are not planned for this state.

Follow this link to the South Dakota Department of Revenue for more information.