South Dakota taxes the sales of both goods and services.
State Sales & Use Tax Rate: 4% (+ applicable Municipal Tax)

Sales/Use Tax license application

Do you do business in multiple locations?
You may be eligible for Consolidated Filing.

For the Sales and Use Tax Guide and other information see publications.

South Dakota Tax Rate History

Mountain Pine Beetle Tree Removal - Sales Tax Exemption

911 Emergency Surcharge Changes

Beginning July 1, 2012, retailers that sell prepaid wireless phone services (such as prepaid wireless phone cards) will be required to collect and remit a 2% 911 Emergency Surcharge on those sales. 

The South Dakota Retailers Association worked with the Department of Revenue to present a webinar for retailers on the new surcharge.  A recording of this webinar is available for viewing at www.sdra.org.

For information on changes to the 911 Emergency Surcharges.