What is the statewide base sales tax rate in South Dakota?

The statewide base sales tax rate in South Dakota is 4.20%. Local county and city taxes can increase total combined rates up to 9.90%.

What is the sales tax sourcing rule and nexus threshold in South Dakota?

South Dakota utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

SD • 439 ZIP Codes Indexed

Streamlined Sales Tax (SST) Member

South Dakota Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for South Dakota (SD). Current state base rate is 4.20% with combined local rates ranging up to 9.90%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in South Dakota (SD) is 4.20% in 2026. Local county and city taxes can increase total combined rates up to 9.90%, with a statewide average combined rate of 5.13%.

Base State Rate

4.20%

Average Local Rate

5.13%

Maximum Combined

9.90%

Indexed Cities

381

Cities & Jurisdictions in South Dakota

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (South Dakota)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority South Dakota Department of Revenue ↗

🏛️ Counties in South Dakota

Aurora County 3 ZIPs → Beadle County 8 ZIPs → Bennett County 2 ZIPs → Bon Homme County 5 ZIPs → Brookings County 8 ZIPs → Brown County 13 ZIPs → Brule County 4 ZIPs → Buffalo County 2 ZIPs → Butte County 5 ZIPs → Campbell County 4 ZIPs → Charles Mix County 7 ZIPs → Clark County 6 ZIPs → Clay County 2 ZIPs → Codington County 6 ZIPs → Corson County 4 ZIPs → County 91 ZIPs → Custer County 6 ZIPs → Davison County 3 ZIPs → Day County 6 ZIPs → Deuel County 6 ZIPs → Dewey County 4 ZIPs → Douglas County 4 ZIPs → Edmunds County 4 ZIPs → Fall River County 4 ZIPs → Faulk County 7 ZIPs → Grant County 7 ZIPs → Gregory County 6 ZIPs → Haakon County 1 ZIPs → Hamlin County 6 ZIPs → Hand County 2 ZIPs → Hanson County 2 ZIPs → Harding County 2 ZIPs → Hughes County 3 ZIPs → Hutchinson County 7 ZIPs → Hyde County 2 ZIPs → Jackson County 7 ZIPs → Jerauld County 4 ZIPs → Jones County 3 ZIPs → Kingsbury County 7 ZIPs → Lake County 6 ZIPs → Lawrence County 6 ZIPs → Lincoln County 7 ZIPs → Lyman County 6 ZIPs → Marshall County 5 ZIPs → McCook County 6 ZIPs → McPherson County 2 ZIPs → Meade County 3 ZIPs → Mellette County 3 ZIPs → Miner County 4 ZIPs → Minnehaha County 27 ZIPs → Moody County 5 ZIPs → Oglala Lakota County 6 ZIPs → Pennington County 10 ZIPs → Perkins County 4 ZIPs → Potter County 4 ZIPs → Roberts County 10 ZIPs → Sanborn County 2 ZIPs → Spink County 9 ZIPs → Stanley County 1 ZIPs → Sully County 2 ZIPs → Todd County 4 ZIPs → Tripp County 4 ZIPs → Turner County 10 ZIPs → Union County 6 ZIPs → Walworth County 5 ZIPs → Yankton County 6 ZIPs → Ziebach County 3 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in South Dakota is 4.20%. Depending on the city and county, local sales taxes can increase the total combined rate up to 9.90%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.