How 2023 Sales Tax are calculated in South Dakota

The state general sales tax rate of South Dakota is 4.5%. In addition to the state-level sales tax, cities and municipalities in South Dakota have the authority to levy their own sales tax rates. These local rates can add up to 3%, resulting in a combined maximum sales tax rate of 7.5% in certain regions.

Every 2023 combined rates mentioned above are the results of South Dakota state rate (4.5%), the South Dakota cities rate (0% to 3%), and in some case, special rate (0% to 4.5%).

There is no county sales tax for South Dakota.

Variations by Purchase Type

South Dakota's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

South Dakota state rate(s) for 2023

Lowest possible rate: 4% (e.g., Meckling, South Dakota)
Other common rates: 4.5% .5.5%, 6%, 6.45%, 6.5%,
Highest possible rate: 7.5% (Roslyn, South Dakota)
Average combined rate across South Dakota: 5.681%

Other 2023 sales tax Facts for South Dakota