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South Dakota
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At A Glance
State Help Line
1-800-829-9188
State Sales Tax Rate
4.2%
Local Sales Tax Rate
Up to 2% municipal sales tax; some municipalities also impose a 1% municipal gross receipts tax on specified activities
Local Filing
No
Economic Nexus Amount
More than $100,000 in South Dakota gross sales in the previous or current calendar year
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable
Services
Prepared Food
Many are taxable
Taxable
Businesses with South Dakota sales-tax nexus must obtain a sales tax license. Remote sellers generally have economic nexus when gross sales into South Dakota exceed $100,000 in the previous or current calendar year.
Registration Information
Register for a South Dakota sales tax license using the Department of Revenue online Tax License Application or the Streamlined Sales Tax registration system
No fee for a South Dakota sales tax license
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