Sales tax in Walworth County, South Dakota

Updated

There is no single sales tax rate in Walworth 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 Walworth 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 Walworth County?

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

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. 5 municipalities in Walworth County charge a municipal sales tax, the highest being 2 percent in Akaska and 4 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 Walworth 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 Walworth 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 Walworth 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 Walworth County.

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