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South Dakota is a destination-based state (sales are taxed where the buyer is located).
You may file returns and pay taxes online.
The state sales tax rate is 4.5%. Additional local taxes apply, and total tax rates range from 4.5% to 6.5%.
Look up rates by county.
For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.
Look up your South Dakota sales tax rate:
Grocery items, as well as prepared food and drinks sold in eating establishments, are subject to the full sales tax rate.
Business activities that establish a tax presence in South Dakota include:
Economic nexus in South Dakota:
Electronic returns are due on the 20th of the month and the electronic payments for those returns are due the on 25th of the month.
Timely filers receive a discount of 1.5% of the tax due, not to exceed $70, each reporting period.
Access the South Dakota Tax Application.
Penalties: A penalty of 10% of the tax liability is charged when a return is not received within 30 days following the month the return is due. The minimum penalty is $10 and is assessed even if no tax is due.
Interest: 1% interest is charged each month on any past due tax until the tax is paid in full.
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