South Dakota Sales Tax Rate Table
South Dakota statewide sales tax rate: 4.20%. Local governments in South Dakota may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 6.11%. South Dakota’s sales tax is administered by the South Dakota Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
South Dakota Sales Tax Rates at a Glance
| Statewide sales tax rate | 4.20% Reduced from 4.5% in July 2023; the reduction is scheduled to sunset in June 2027 unless extended. |
|---|---|
| Local sales taxes | Yes — up to 4.50% additional |
| Average local rate | 1.91% |
| Average combined rate | 6.11% |
| Administered by | South Dakota Department of Revenue |
| Registration document | South Dakota Sales Tax License |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in South Dakota
South Dakota municipalities may levy a general municipal sales tax plus an additional gross receipts tax on lodging, prepared food and admissions. Because the tax is municipal rather than county-based, the rate drops to the state rate as soon as you leave city limits.
Which South Dakota Rate Should You Charge?
South Dakota is destination-sourced and a Streamlined Sales and Use Tax Agreement member — it was the state behind the Wayfair decision that established economic nexus nationally. The municipal rate follows the delivery address.
What South Dakota Taxes — and What It Doesn’t
South Dakota has one of the broadest tax bases in the country: groceries are taxable and most services are taxable unless specifically exempted, which is the opposite of the usual approach. Prescription drugs are exempt.
Look Up an Exact South Dakota Sales Tax Rate
Publishing a fixed list of every South Dakota city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes a municipal tax rate table and an address-based rate lookup, updated as municipal rates change. Open the official South Dakota Department of Revenue website at dor.sd.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in South Dakota
Before you can legally charge South Dakota sales tax you need to be registered with the South Dakota Department of Revenue and hold a South Dakota Sales Tax License. Our sales tax application service files the paperwork for you. See the South Dakota sales tax application page for what South Dakota asks for.
Ready to register in South Dakota? Apply for your South Dakota sales tax permit online – it only takes a few minutes.
South Dakota Sales Tax Rate FAQs
What is the sales tax rate in South Dakota?
The South Dakota statewide rate is 4.20%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 6.11% and local add-ons can reach 4.50%.
Do I need a permit before I collect sales tax in South Dakota?
Yes. Collecting sales tax without a valid South Dakota Sales Tax License is not permitted in South Dakota. Register first, then start charging tax. You can apply for your South Dakota sales tax permit here.
Do remote and online sellers have to collect South Dakota sales tax?
Generally yes, once you cross South Dakota’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do South Dakota sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the South Dakota Department of Revenue before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- North Dakota sales tax rate table
- Minnesota sales tax rate table
- Iowa sales tax rate table
- Nebraska sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.