Sales tax in Oglala Lakota County, South Dakota
The sales tax rate in Oglala Lakota 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 Oglala Lakota County?
| South Dakota state rate | 4.2% |
|---|---|
| Combined rate | 4.2% |
How much sales tax is that on a purchase in Oglala Lakota 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 Oglala Lakota County
Oglala Lakota County borders 7 counties, 3 of them in another state.
| County | Combined sales tax |
|---|---|
| Cherry County, NE | 5.5% to 7% |
| Dawes County, NE | 5.5% to 7.5% |
| Sheridan County, NE | 5.5% to 7% |
| Bennett County, SD | 4.2% to 6.2% |
| Custer County, SD | 4.2% to 6.2% |
| Fall River County, SD | 4.2% to 6.2% |
| Pennington County, SD | 4.2% to 6.2% |
| Oglala Lakota 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 Oglala Lakota County levies a municipal sales tax, so the rate is 4.2 percent at every address in the county. Most of Oglala Lakota County lies inside the Oglala 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 Oglala Lakota County?
Use South Dakota's own address lookup.
Who has to collect sales tax in Oglala Lakota 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
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into South Dakota cross its economic nexus threshold. A different question from the rate.
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Property tax in Oglala Lakota County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how South Dakota compares with the rest of the country.
Sources
- Oglala Lakota 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).