South Dakota Sales Tax

Rates

  • State sales tax rate 4.5%
  • Local rate0% - 6.5%
  • Combined rate4.5% - 6.5%
  • *Local rates are set by the county, city or other taxing district.
  • *Shipping is taxable

Major Cities/Counties

  • Sioux Falls 6.5%
  • Rapid City 6.5%
  • Spearfish 6.5%
  • Aberdeen 6.5%
  • Huron 6.5%
  • Chamberlain 6.5%
  • Brookings 6.5%
  • Gayville 4.5%

South Dakota Sales & Use Tax Information

The South Dakota (SD) state sales tax rate is currently 4.5%, ranking 36th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 6.5%. The average local rate is 1.9%. The average combined tax rate is 6.4%, ranking 31st in the US.

Local taxes apply to both intra-state and inter-state transactions.

Use tax is due when you a product or service is purchased from an out-of-state vendor and sales tax is not collected.

In South Dakota, food is taxable, but prescription drugs and insulin are exempt from sales and use tax.

South Dakota participates in the Streamlined Sales Tax Project (SSTP).

Lowest Tax Rates

  • Agar 4.5%
  • Alcester 4.5%
  • Alexandria 4.5%
  • Allen 4.5%
  • Alpena 4.5%
  • Amherst 4.5%
  • Andover 4.5%
  • Arlington 4.5%

Highest Tax Rates

  • Aberdeen 6.5%
  • Akaska 6.5%
  • Badger 6.5%
  • Barnard 6.5%
  • Belle Fourche 6.5%
  • Beresford 6.5%
  • Big Stone City 6.5%
  • Box Elder 6.5%