South Dakota Sales & Use Tax

South Dakota levies a 4.5% state sales tax on the retail sale, lease, or rental of most goods and some services. Local jurisdictions impose additional sales taxes of up to 2%. The range of total sales tax rates within the state of South Dakota is between 4.5% and 6.5%.

Use tax (same rate) is also collected on the consumption, use, or storage of goods in South Dakota if sales tax was not paid on the purchase of the goods. The due date for returns varies depending on whether you file a paper return or an electronic return. Paper returns are to be postmarked on or before the 20th day of the month following the month in which the purchases were made. 

South Dakota provides exemption opportunities for the following industries: 

  • Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: No

South Dakota Sales & Use Tax State Links

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