Sales tax in Butte County, South Dakota

Updated

There is no single sales tax rate in Butte County. It runs from 4.2% to 6.2% depending on the exact address, because South Dakota counties cannot levy a sales tax and the cities inside Butte County set their own. The 4.2% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from South Dakota's own published schedule and checked on September 9, 2026.

What is the sales tax rate in Butte County?

Sales tax rate components in Butte County, South Dakota
South Dakota state rate4.2%
Lowest combined rate in the county4.2%
Highest combined rate in the county6.2%

The combined figures are the lowest and highest totals anywhere in Butte County, so the rows above do not add up to them.

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

At 4.2%, a $100 purchase carries $4.20 in sales tax and a $1,000 purchase $42.00, at the lowest rate in the county. At the highest, 6.2%, the same purchases carry $6.20 and $62.00. 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 Butte County

Butte County borders 6 counties, 2 of them in another state. The lowest rate next door is 0% in Carter County, MT, which is $42.00 less on a $1,000 purchase than the lowest rate in Butte County.

Butte County and its neighbors, highest rate first
CountyCombined sales tax
Crook County, WY5%
Harding County, SD4.2% to 6.2%
Lawrence County, SD4.2% to 6.2%
Meade County, SD4.2% to 6.2%
Perkins County, SD4.2% to 6.2%
Butte County, SD (this county)4.2% to 6.2%
Carter County, MT0%

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. 3 municipalities in Butte County charge a municipal sales tax, the highest being 2 percent in Belle Fourche and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. 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 Butte County?

Use South Dakota's own address lookup. In Butte County the rate depends on the address, anywhere from 4.2% to 6.2%.

Who has to collect sales tax in Butte 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