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Sales tax in Oglala Lakota County, South Dakota

By Brent Chudoba, editor Updated

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.

What is the sales tax rate in Oglala Lakota County?

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

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?

The rate is the same across Oglala Lakota County, but if you are collecting tax it is worth confirming against the source. Use South Dakota's own lookup. A vendor's calculator is not the state speaking.

Who has to collect sales tax in Oglala Lakota 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 Oglala Lakota 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 Oglala Lakota County.

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