South Dakota Sales Tax Guide: Rate & Rules
The South Dakota state sales tax rate is 4.2%; combined rates with local taxes range from 4.2% to 7.2%, most commonly 6.2% (as of September 2026).
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What is the sales tax rate in South Dakota?
The South Dakota state sales tax rate is 4.2%; combined rates with local taxes range from 4.2% to 7.2%, most commonly 6.2% (as of September 2026).
- State rate
- 4.2%
- Most common
- 6.2%
- Combined rates
- 4.2%–7.2%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: South Dakota DOR — 2023 Legislative Updates.
Do I need a South Dakota sales tax permit?
You need one once you have nexus in South Dakota, from a physical presence or from sales. South Dakota economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year. Nexus and registration rules
When is South Dakota sales tax due?
South Dakota assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period, regardless of filing frequency; electronic payments are due the 25th. Filing frequency and deadlines
Key Takeaways
South Dakota's state sales tax rate is 4.2% through June 2027, with municipal taxes bringing combined rates to about 6.2% in most cities and 7.2% in Roslyn [1][2]. You have economic nexus once gross sales into South Dakota exceed $100,000 in the current or prior calendar year; the 200-transaction threshold was removed effective July 1, 2023 [1]. South Dakota taxes broadly, so SaaS, digital products, clothing, and groceries are all taxable [2][3]. Request a hearing within 60 days of a Certificate of Assessment [5].
What is taxable in South Dakota?
SaaS
Taxable
Clothing
Taxable
Groceries
Taxable
Digital Goods
Taxable
What are the sales tax rates in South Dakota?
South Dakota levies a 4.2% state sales and use tax. Most municipalities add up to 2% (Roslyn levies 3%), so combined rates run to about 6.2%, or 7.2% in Roslyn. South Dakota is the state behind the landmark Wayfair decision that established economic nexus nationwide.
Component | Rate | Scope |
|---|---|---|
State | 4.20% | Statewide |
Municipal | up to 3.00% | Varies by city |
Combined | 4.20%–7.20% | Varies by location |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in South Dakota?
The combined rate is the 0% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 66 counties with a local tax
| Aurora County | 6.2% | 6.2% | 3 |
|---|---|---|---|
| Beadle County | 4.2%–6.2% | 6.2% | 6 |
| Bennett County | 4.2%–6.2% | 4.2% | 1 |
| Bon Homme County | 6.2% | 6.2% | 5 |
| Brookings County | 4.2%–6.2% | 6.2% | 6 |
| Brown County | 4.2%–6.2% | 6.2% | 8 |
| Brule County | 6.2% | 6.2% | 3 |
| Buffalo County | 4.2% | 4.2% | 0 |
| Butte County | 4.2%–6.2% | 6.2% | 2 |
| Campbell County | 6.2% | 6.2% | 3 |
| Charles Mix County | 6.2% | 6.2% | 7 |
| Clark County | 4.2%–6.2% | 4.2% | 3 |
| Clay County | 4.2%–6.2% | 6.2% | 2 |
| Codington County | 5.2%–6.2% | 6.2% | 6 |
| Corson County | 1.5%–4.2% | 4.2% | 3 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in South Dakota?
South Dakota economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year. The 200-transaction threshold was removed effective July 1, 2023, so the dollar amount is the only economic trigger. Physical presence creates nexus immediately.
What is the marketplace facilitator law in South Dakota?
South Dakota requires a marketplace provider to obtain a sales tax license and remit sales tax on facilitated sales into the state when it is itself a remote seller, facilitates sales for at least one qualifying marketplace seller, or its combined marketplace-seller sales exceed the threshold. That threshold is more than $100,000 in gross sales into South Dakota in the previous or current calendar year, the same gross-revenue test used for South Dakota's remote-seller criteria. A provider that meets the threshold is not required to register and begin remitting until the first day of the first month that begins at least 30 days after meeting it, a timing rule codified by 2025 Senate Bill 43. A separate statutory provision bars retroactive enforcement against a marketplace provider for sales made before March 1, 2019.[7]
What are the sales tax filing frequencies and deadlines in South Dakota?
South Dakota assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period, regardless of filing frequency; electronic payments are due the 25th. For the portal, return, and step-by-step, see our guide to filing South Dakota sales tax online.
What is exempt from sales tax in South Dakota?
South Dakota taxes groceries at the full state and local rate — there is no grocery exemption. Prescription drugs are exempt. SaaS is taxable in South Dakota as a service or use of software.
How do resale and exemption certificates work in South Dakota?
South Dakota buyers give the seller a completed exemption certificate, including the multistate Streamlined Certificate of Exemption, to buy inventory for resale [4]. The certificate requires a tax ID number and stays valid while the information remains accurate [4].
For the official form, multistate certificate rules and expiry, see the South Dakota resale certificate guide.
What are the sales tax penalties in South Dakota?
Late filing or payment carries a penalty of 10% of the tax due (or $10, whichever is greater), plus interest from the due date. Our South Dakota filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in South Dakota?
You request a hearing by mailing a written request within 60 days of the date a Certificate of Assessment was mailed [5]. Miss the 60-day window and the assessment becomes final [5].
Sources
[1] South Dakota DOR — 2023 Legislative Updates (4.2% rate, nexus)
[2] South Dakota DOR — 2026 Sales and Use Tax Guide (groceries, clothing taxable)
[3] South Dakota DOR — Products Transferred Electronically (SaaS and digital taxable)
[5] South Dakota DOR — Audit and Appeals (60-day hearing request)
[7] South Dakota Department of Revenue — Marketplace Provider Bulletin
Verified July 2026 against South Dakota Department of Revenue published guidance.
More South Dakota sales tax topics
Guides and tools for specific South Dakota sales tax questions.
- South Dakota sales tax calculator
- South Dakota sales tax exemptions
- South Dakota resale certificate
- How to file South Dakota sales tax
- South Dakota sales tax due dates
- South Dakota sales tax on digital products
- South Dakota late filing penalties compared with other states
- South Dakota sales tax notices explained
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).