Sales tax in Buffalo County, South Dakota

Updated

The sales tax rate in Buffalo County, South Dakota is 4.2%. That is a 4.2% state rate, with nothing on top: South Dakota counties cannot levy a sales tax, and it is the same at every address in the county. That rate was read from South Dakota's own published schedule and checked on September 9, 2026.

What is the sales tax rate in Buffalo County?

Sales tax rate components in Buffalo County, South Dakota
South Dakota state rate4.2%
Combined rate4.2%

How much sales tax is that on a purchase in Buffalo County?

At 4.2%, a $100 purchase carries $4.20 in sales tax and a $1,000 purchase $42.00. That is general merchandise; South Dakota taxes some categories, often groceries, differently, as the note below explains.

Every county in South Dakota has the same 4.2% floor. See every South Dakota county.

Sales tax in counties next to Buffalo County

Buffalo County borders 5 counties.

Buffalo County and its neighbors, highest rate first
CountyCombined sales tax
Brule County, SD4.2% to 6.2%
Hand County, SD4.2% to 6.2%
Hyde County, SD4.2% to 6.2%
Jerauld County, SD4.2% to 6.2%
Lyman County, SD4.2% to 6.2%
Buffalo County, SD (this county)4.2%

Why the rate here is not the whole story

South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. No municipality in Buffalo County levies a municipal sales tax, so the rate is 4.2 percent at every address in the county. Part of Buffalo County lies inside the Crow Creek Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.

How do I find the exact rate for an address in Buffalo County?

Use South Dakota's own address lookup.

Who has to collect sales tax in Buffalo County?

Any seller with a physical presence in South Dakota collects at the rate for the address of the sale; a remote seller does once it passes South Dakota's economic nexus threshold. South Dakota sales tax covers the statewide rules and what is exempt.

Work out your own numbers

Sources