Sales tax in Day County, South Dakota
There is no single sales tax rate in Day County. It runs from 4.2% to 7.2% depending on the exact address, because South Dakota counties cannot levy a sales tax and the cities inside Day County set their own. The 4.2% state rate applies everywhere in the county; everything above that depends on where you are standing.
What is the sales tax rate in Day County?
| South Dakota state rate | 4.2% |
|---|---|
| Lowest combined rate in the county | 4.2% |
| Highest combined rate in the county | 7.2% |
The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.
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. 7 municipalities in Day County charge a municipal sales tax, the highest being 3 percent in Roslyn, so the combined rate runs from 4.2 percent in the unincorporated county to 7.2 percent at the top. Roslyn's 3 percent is the only municipal general rate in South Dakota above the ordinary 2 percent ceiling. The department has published it at 3 percent since July 1, 2018 and it applies in that town alone, so the 7.2 percent ceiling should not be read as a countywide figure. 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 Day County?
Because the rate changes within the county, an address is the only way to get it right. Use South Dakota's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Day County?
A seller with a physical presence in South Dakota collects at the rate for the address where the sale takes place. A remote seller collects once it passes South Dakota's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Day County compare?
See South Dakota sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Day County.
Sources
- Day County rates: South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).