US Sales Tax Guide
Browse States Sales Tax Calculator Nexus Checker Filing Deadlines Exemption Forms eCommerce Tax Guide Tax Holidays Official Resources Taxability Updates
Verified April 2026

South Dakota Sales Tax Rate 2026: State and Local Guide

Review South Dakota state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

Open calculator ZIP code lookup

Combined Rate

6.100%

Current combined sales tax rate shown for this page.

State Portion

4.200%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

South Dakota department of revenue resources and lookup references.

State Rate

4.200%

Base state sales tax rate.

Average Combined

1.90%

Average combined state and local rate.

Maximum Local

4.50%

Highest combined local rate shown in current guidance.

County Pages

62

County-level sales tax pages in the current location index.

Official Links

3

Forms, filing tools, lookup pages, and research links.

Source: South Dakota Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

South Dakota state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 6.100%
Component Rate
South Dakota State Sales Tax 4.200%
Combined Sales Tax Rate 6.100%
Tax on a $100 purchase at this rate: $6.10

Average Local Rate

1.90%

Average local

Highest Local Rate

4.50%

Highest local

Nexus Threshold

$100,000

Registration trigger

County Directory

Browse South Dakota sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Beadle

5.200%

State 4.200% plus local add-ons.

View details

Bennett

9.100%

State 4.200% plus local add-ons.

View details

Bon Homme

6.200%

State 4.200% plus local add-ons.

View details

Brookings

5.900%

State 6.900% plus local add-ons.

View details

Brown

5.100%

State 5.000% plus local add-ons.

View details

Brule

6.200%

State 4.200% plus local add-ons.

View details

Buffalo

4.200%

State 4.200% plus local add-ons.

View details

Butte

5.500%

State 4.200% plus local add-ons.

View details

Campbell

6.200%

State 5.000% plus local add-ons.

View details

Charles Mix

5.800%

State 4.200% plus local add-ons.

View details

Clay

5.200%

State 4.200% plus local add-ons.

View details

Codington

5.800%

State 4.200% plus local add-ons.

View details

Corson

9.100%

State 5.000% plus local add-ons.

View details

Davison

6.200%

State 4.200% plus local add-ons.

View details

Day

6.400%

State 4.200% plus local add-ons.

View details

Deuel

6.200%

State 4.200% plus local add-ons.

View details

Dewey

8.800%

State 4.200% plus local add-ons.

View details

Douglas

5.400%

State 4.200% plus local add-ons.

View details

Edmunds

6.200%

State 4.200% plus local add-ons.

View details

Fall River

5.200%

State 5.500% plus local add-ons.

View details

Faulk

5.200%

State 4.200% plus local add-ons.

View details

Grant

4.900%

State 4.200% plus local add-ons.

View details

Haakon

5.500%

State 4.200% plus local add-ons.

View details

Hamlin

6.000%

State 4.200% plus local add-ons.

View details

Hand

5.200%

State 4.200% plus local add-ons.

View details

Hanson

5.500%

State 4.200% plus local add-ons.

View details

Harding

4.700%

State 0.000% plus local add-ons.

View details

Hughes

5.700%

State 4.200% plus local add-ons.

View details

Hutchinson

5.600%

State 4.200% plus local add-ons.

View details

Hyde

6.300%

State 4.200% plus local add-ons.

View details

Jackson

7.900%

State 4.200% plus local add-ons.

View details

Jerauld

6.200%

State 4.200% plus local add-ons.

View details

Jones

4.900%

State 4.200% plus local add-ons.

View details

Kingsbury

5.800%

State 4.200% plus local add-ons.

View details

Lake

4.900%

State 4.200% plus local add-ons.

View details

Lawrence

5.500%

State 4.200% plus local add-ons.

View details

Lincoln

6.200%

State 6.000% plus local add-ons.

View details

Lyman

5.500%

State 4.200% plus local add-ons.

View details

Marshall

5.700%

State 5.000% plus local add-ons.

View details

McCook

6.200%

State 4.200% plus local add-ons.

View details

McPherson

5.700%

State 5.000% plus local add-ons.

View details

Meade

5.000%

State 4.200% plus local add-ons.

View details

Mellette

6.800%

State 4.200% plus local add-ons.

View details

Miner

5.700%

State 4.200% plus local add-ons.

View details

Minnehaha

5.400%

State 6.900% plus local add-ons.

View details

Moody

6.200%

State 4.200% plus local add-ons.

View details

Oglala Lakota

7.700%

State 4.200% plus local add-ons.

View details

Pennington

5.400%

State 4.200% plus local add-ons.

View details

Perkins

5.800%

State 4.200% plus local add-ons.

View details

Potter

4.900%

State 4.200% plus local add-ons.

View details

Roberts

5.600%

State 6.900% plus local add-ons.

View details

Sanborn

6.200%

State 4.200% plus local add-ons.

View details

Spink

5.400%

State 4.200% plus local add-ons.

View details

Stanley

4.200%

State 4.200% plus local add-ons.

View details

Sully

5.200%

State 4.200% plus local add-ons.

View details

Todd

7.000%

State 4.200% plus local add-ons.

View details

Tripp

5.400%

State 4.200% plus local add-ons.

View details

Turner

6.200%

State 4.200% plus local add-ons.

View details

Union

6.200%

State 4.200% plus local add-ons.

View details

Walworth

6.200%

State 4.200% plus local add-ons.

View details

Yankton

5.800%

State 4.200% plus local add-ons.

View details

Ziebach

9.400%

State 4.200% plus local add-ons.

View details

Official State Resources

South Dakota sales tax forms, e-file, lookup, and agency links

Electronic filing

  • No imported e-file links are attached yet.

Sales Tax Holidays

South Dakota tax holiday calendar and eligible items

2025

No Sales Tax Holiday in 2025

No Sales Tax Holiday in 2025

Taxability Matrix

Recent South Dakota taxability updates

SD Taxability Matrix Library of Definitions 2024

SDTM2024

Open update

SD Taxability Matrix Library of Definitions 2023.1

SDTM202301

Open update

SD Taxability Matrix Library of Definitions 2023

SDTM2023

Open update

SD Taxability Matrix Library of Definitions 2022

SDTM2022

Open update

SD Taxability Matrix Library of Definitions 2021

SDTM202100

Open update

SD Taxability Matrix 2020.2

SDTM202002

Open update

SD Taxability Matrix 2020.1

SDTM202001

Open update

SD Taxability Matrix 2020

SDTM2020

Open update

SD Taxability Matrix 2019

SDTM201900

Open update

SD Taxability Matrix 2018

SDTM201800

Open update

FAQ

South Dakota sales tax questions

1

What is the South Dakota state sales tax rate?

The current state-level rate shown in our tax rate table is 4.200%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for South Dakota?

We currently surface 3 imported official resource links for South Dakota, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does South Dakota have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for South Dakota?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.