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South Dakota Considers County Sales Tax


 South Dakota considers county sales tax.

Under current law, local sales tax may be levied at the municipal level in South Dakota but not the county level. Legislation recently introduced in the House seeks to change that.

House Bill 1006 would enable the board of county commissioners to, by ordinance or a vote of the people, “impose a non-ad valorem tax at a rate not to exceed one percent in accordance with the provisions of this Act. The tax shall be levied on the sale, use, storage, and consumption of items taxed under chapters 10-45 and 10-46 within the county, and shall conform in all respects to the state tax on such items with the exception of the rate.”

If enacted, a county could impose a local tax either January 1 or July 1, “following at least ninety days notification by the county to the secretary of revenue that the ordinance or amendment has been enacted.”

Find accurate local sales and use tax rates in all states with this free rate map.


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.