South Dakota sales tax

What is the South Dakota sales tax rate in 2026?

To put the numbers in a sentence: the South Dakota state rate is 4.2%, the average local rate is 1.91%, and the typical combined rate is 6.11%.

Do local jurisdictions add their own sales tax in South Dakota?

Yes. The 1.91% figure above is a statewide average, which means it is wrong for almost every specific address. Two shops a few miles apart can charge different totals on the same item because they sit in different taxing jurisdictions. If you are collecting tax, or checking a receipt, the average is a sanity check and not an answer. Use the official lookup below.

What is the sales tax rate in my county in South Dakota?

Every one of South Dakota's counties has its own page with the rate, its components, and what the rate does not cover: South Dakota sales tax by county. That is where the question is usually settled, because a statewide average is wrong for almost every specific address.

What is unusual about sales tax in South Dakota?

One of the few states that fully taxes groceries at the standard state rate with no exemption or rebate; the state rate itself was trimmed from 4.5% to 4.2% in 2023 as a temporary offset.

How do I calculate sales tax on a purchase in South Dakota?

Multiply the taxable price by the combined rate. On a $100 purchase at the typical South Dakota combined rate of 6.11%, the tax is $6.11, for a total of $106.11. On a $1,000 purchase the tax is $61.10.

Two things change that arithmetic. Your actual local rate may differ from the statewide average, and not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.

When does a business have to collect South Dakota sales tax?

A business with a physical presence in South Dakota has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.

In South Dakota that threshold is $100,000 in sales, with no transaction-count test, measured over the previous or current calendar year. Note that exempt sales count toward the threshold in South Dakota, so you can cross it on revenue you never charged tax on.

South Dakota is the state behind South Dakota v. Wayfair. Its original 2016 law used $100,000 or 200 transactions; the 200-transaction prong was repealed effective July 1, 2023, leaving a gross-revenue-only test.

You can check your own numbers against every state with the economic nexus checker.

How do I find the exact sales tax rate for an address in South Dakota?

Use the state's own lookup rather than an average. South Dakota publishes an official rate finder at https://apps.sd.gov/rv25taxmatch/main.aspx, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.

The flat truth on South Dakota sales tax

The number worth remembering is 6.11%, the typical combined rate, but treat it as an estimate. It is a statewide average, and your address decides the real figure.

See also: South Dakota property tax by county and state income tax rates.