State sales tax rate

4.5%
Base state sales tax rate 4.5%
Local rate range 0%-2%
Total rate range 4.5%-6.5%

* While the base rate applies statewide, it’s only a starting point for calculating sales tax in South Dakota. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.

Download the South Dakota tax rate table

Need fast access to the current sales tax rates inSouth Dakota? Get them here. The South Dakota tax rate table includes county tax rates, city tax rates, and more in a .CSV file organized by ZIP code.

Download tax table

Rate tables have their limits — a lot of them. Tax software is a better solution. Learn more.

 

 

South Dakota sales tax basics

The South Dakota (SD) state sales tax rate is currently 4.5%. Depending on local municipalities, the total tax rate can be as high as 6.5%.

Other, local-level tax rates in the state of South Dakota are quite complex compared against local-level tax rates in other states. Cities may impose municipal sales and use tax of up to 2% and a 1% municipal gross receipts tax in addition to sales tax (on certain goods and services). Sales tax may also be levied by tribal governments.

Since South Dakota sales tax has numerous local taxing levels that must be monitored and maintained on a regular basis, compliance is complex and time consuming.

South Dakota 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. Many services are also subject to sales tax.

As a Streamlined Sales Tax state, South Dakota encourages out-of-state businesses not required to remit sales tax returns to voluntarily register with the state and collect.

 

 

 

How to register to collect sales tax in  South Dakota

The South Dakota Tax Application is available online. Applications are also available at any local Department of Revenue offices, or by calling (800)829-9188. Additional information.

Temporary vendors (such as those who sell taxable products or services at the Sturgis Motorcycle Rally) must apply for a Temporary South Dakota Sales Tax License.

Businesses making sales into multiple states may register with the Streamlined Sales Tax Project.
 

How to file sales tax returns in  South Dakota

Electronic filing through E-Path is preferred but paper sales and use tax forms are available through the Department of Revenue.  Tax returns for each reporting period are mailed to businesses filing paper returns; businesses that don’t receive those forms are responsible for contacting the Department of Revenue. Electronic filers do not receive paper returns.

Paper returns must be filed monthly. Other returns may be filed quarterly or semi-annually, depending on the Department of Revenue. Zero returns (no sales tax due) must be filed.
 

Deadlines for filing sales tax returns in  South Dakota

Different filing methods have different due dates:

  • Paper sales tax returns and payments are due by the 20th of the month following the reporting period.
  • Electronic returns are due the 23rd of the month and electronic payment for the current return is due the 2nd to last working day of the month.
  • Returns and payments for all other filers are due by the last day of the month following the reporting period.

South Dakota Sales Tax Rate by County

Are you looking for tax rates within a certain county? We have a list of all the counties in South Dakota along with their sales tax rate.


 

South Dakota Sales Tax Rates by City

Each city or town inSouth Dakota may charge additional sales tax. Find the local tax rate for each city.

There’s got to be a better way

Tax rate charts may make your life easier, but at what cost? They eat up a lot of time, and there’s a lot of room for error. Good thing there’s another solution. Tax software automates compliance, from calculations to exemptions to returns, eliminating the need to download tables.

Learn more