The South Dakota Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of South Dakota. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
South Dakota Sales Tax Calculator
Calculate sales tax for all areas in South Dakota with accurate rates including all counties and municipalities
Total Amount
Tax Amount
Pre-Tax Amount
Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The South Dakota Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any area of South Dakota. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
South Dakota has a state sales tax rate of 4.2%, with local jurisdictions adding additional sales tax. The combined rates vary by location from 4.2% to 6.2%, with some areas having higher rates due to local option taxes. This calculator provides accurate calculations for all tax rates in the state.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $1,500 product in Rapid City with the standard tax rate of 5.7%:
Pre-Tax Amount = $1,500
Tax Rate = 5.7% or 0.057
Calculate the tax amount:
Tax Amount = $1,500 × 0.057 = $85.50
Calculate the total amount:
Total Amount = $1,500 + $85.50 = $1,585.50
Removing Sales Tax Example
Now, let’s say you have a total amount of $1,585.50 and want to calculate the pre-tax amount and tax in Sioux Falls:
Total Amount = $1,585.50
Tax Rate = 5.7% or 0.057
Calculate the pre-tax amount:
Pre-Tax Amount = $1,585.50 ÷ (1 + 0.057) = $1,585.50 ÷ 1.057 = $1,500.00
Calculate the tax amount:
Tax Amount = $1,585.50 – $1,500.00 = $85.50
State Rate Only Example
Using only the state rate of 4.2%, let’s calculate tax on a $1,500 product:
Pre-Tax Amount = $1,500
Tax Rate = 4.2% or 0.042
Calculate the tax amount:
Tax Amount = $1,500 × 0.042 = $63.00
Calculate the total amount:
Total Amount = $1,500 + $63.00 = $1,563.00
South Dakota Sales Tax Rates (2025)
South Dakota has a state sales tax rate of 4.2%, with local jurisdictions adding additional sales tax. The combined rates vary by location from 4.2% to 6.2%, with some areas having higher rates due to local option taxes.
State Rate
County Rate
City Rate
Rate Range
South Dakota Sales Tax Breakdown (2025)
| Tax Component | Rate | Description |
|---|---|---|
| South Dakota State Sales and Use Tax | 4.200% | Statewide base rate |
| County Municipal Sales Tax | 0.500-2.000% | County rates |
| City Municipal Sales Tax | 0.000-1.000% | City rates |
| Tourism Tax | 1.000-3.000% | In certain tourism areas |
| Total Sales and Use Tax | 4.200-6.200% | Combined rate |
Major South Dakota Areas with Tax Rates
| Area | County | Tax Rate |
|---|---|---|
| Sioux Falls | Minnehaha | 5.7% |
| Rapid City | Pennington | 5.7% |
| Aberdeen | Brown | 5.7% |
| Deadwood | Lawrence | 6.2% |
| Pierre | Hughes | 5.2% |
| Mitchell | Davison | 5.2% |
| Watertown | Codington | 5.2% |
| Yankton | Yankton | 5.2% |
| Brookings | Brookings | 5.2% |
| Vermillion | Clay | 5.2% |
South Dakota Sales Tax Exemptions (2025)
South Dakota provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Agricultural Products: Seeds, fertilizers, pesticides, and other agricultural products used in farming operations
- Manufacturing Equipment: Machinery and equipment used directly in manufacturing
- Prescription Drugs: All prescription medications are exempt from sales tax
- Medical Equipment: Certain medical devices and supplies are exempt
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
- Educational Materials: Textbooks and other educational materials
- Residential Utilities: Residential electricity, gas, and water
- Newspapers and Periodicals: Sales of newspapers and periodicals
- Motor Vehicles: Subject to different tax rates and exemptions
- Gasoline and Diesel Fuel: Motor fuels are subject to different tax rates
- Indian Reservations: Sales to tribal members on reservations may be exempt
South Dakota Tax Holidays (2025)
Unlike some states, South Dakota does not have traditional tax-free holidays. However, there are specific exemptions and reduced rates for certain items:
- Food and Food Ingredients: Most food items intended for human consumption are exempt from sales tax
- Residential Utilities: Residential electricity, gas, and water are exempt from sales tax
- Farm Machinery and Repair Parts: Exempt from sales tax when used in agricultural production
- Manufacturing Machinery and Equipment: Exempt from sales tax when used directly in manufacturing
- Medical Supplies and Equipment: Certain items are exempt when prescribed by a licensed practitioner
These exemptions are designed to provide relief to specific industries and individuals rather than during specific time periods.
Recent Changes to South Dakota Sales Tax (2025)
As of 2025, there have been several important changes to South Dakota’s sales tax system:
- Remote Seller Nexus: Following the South Dakota v. Wayfair Supreme Court decision, economic nexus thresholds have been established for remote sellers
- Marketplace Facilitators: Enhanced requirements for online marketplace facilitators to collect and remit sales tax
- Tourism Tax Expansion: Expanded tourism taxes in certain areas to support local tourism infrastructure
- Streamlined Sales Tax: Continued participation in the Streamlined Sales and Use Tax Agreement
- Digital Products: Expanded taxation of digital products and services
- Local Option Taxes: Changes in how local option taxes are calculated and distributed
- Exemption Certificate Modernization: Updated processes for handling exemption certificates
Understanding South Dakota Sales Tax
What is South Dakota Sales Tax?
South Dakota sales tax is a consumption tax imposed by the state and local jurisdictions on the sale of goods and certain services. The state rate is 4.2%, with local jurisdictions adding additional tax. Sales tax is collected by retailers at the point of sale and remitted to the South Dakota Department of Revenue.
Local Sales Taxes
In addition to the state sales tax, counties and cities in South Dakota can impose local sales taxes. These local rates vary by jurisdiction and are added to the state rate. Most counties have a 1% local tax, while some have additional taxes for tourism or other purposes, bringing the total to 5.7% or 6.2% in some areas.
Tax Collection
Sales tax in South Dakota is collected by sellers at the point of sale and remitted to the South Dakota Department of Revenue. Sellers must register with the state and obtain a tax license before collecting tax. Returns are typically filed monthly, quarterly, or annually depending on the volume of sales.
Use Tax
South Dakota use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in South Dakota. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state. This ensures that out-of-state purchases don’t have an unfair advantage over in-state purchases.
Business Registration
Businesses selling taxable goods or services in South Dakota must register for a tax license with the South Dakota Department of Revenue. Registration can be done online through the department’s website. Once registered, businesses must collect sales tax on all taxable transactions and file regular returns.
Filing Requirements
Sales tax returns in South Dakota are typically filed monthly, but businesses with lower sales volume may file quarterly or annually. Filing is done through the South Dakota Department of Revenue’s online system, and payments are due by the 20th of the month following the reporting period.
South Dakota Sales Tax for Businesses
Nexus Requirements
Businesses must collect South Dakota sales tax if they have nexus in the state. South Dakota was at the forefront of establishing economic nexus rules following the South Dakota v. Wayfair Supreme Court decision. Out-of-state sellers with more than $100,000 in sales into the state or 200 transactions must collect and remit South Dakota sales tax.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into South Dakota. This applies to marketplace facilitators that meet the economic nexus thresholds. The facilitator is responsible for collecting and remitting the tax on all sales made through their platform.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. South Dakota has specific forms that must be completed and provided to the seller at the time of purchase. The certificate must be updated periodically and must include specific information about the purchaser and the type of exemption being claimed.
Shipping and Handling
In South Dakota, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt. The taxability depends on whether the charges are considered part of the sale or a separate service.
Penalties and Interest
South Dakota imposes penalties for late filing and late payment of sales tax. The penalty is 10% of the tax due, plus interest at the rate determined by the South Dakota Department of Revenue. Failure to file or pay can result in additional penalties and legal action, including revocation of business licenses.
Tax Calculation Services
Given the complexity of South Dakota’s sales tax system with different rates in various jurisdictions, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax. These services help businesses stay compliant with changing tax laws and rates.