What is the statewide base sales tax rate in 南达科他州?

The statewide base sales tax rate in 南达科他州 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 南达科他州?

南达科他州 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) 成员州

南达科他州消费税率与免税政策 2026

2026年南达科他州 (SD) 销售税综合指南。基础州税率为 4.20%，各地综合最高税率可达 9.90%。

⚡ 税率核心速览与直接解答

2026年，南达科他州 (SD) 的全州基准消费税率为 4.20%。加上各县、市及特区的地方税后，全州综合消费税率在 4.20% 至 9.90% 之间（平均综合税率为 5.13%）。

Base State Rate

4.20%

Average Local Rate

5.13%

Maximum Combined

9.90%

Indexed Cities

381

下辖城市与管辖区南达科他州

所属城市	所属县	综合消费税率	Action
			查看税率 →

🔍

未找到匹配的城市或县。

📋 州税收法规与合规政策指南 (南达科他州)

税源地原则 (Sourcing) Destination-based

生鲜与日用食品 Exempt (0% Tax)

服装与鞋帽 Taxable at standard rate

SaaS / 数字商品 Non-Taxable

经济联结门槛 (Nexus) $100,000 in sales or 200 separate transactions

官方税务局 South Dakota Department of Revenue ↗

🏛️ 下辖县/郡 (Counties) 南达科他州

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 →

❓ 常见问答 (FAQ)

关于该地区消费税率、免税项目及征收政策的常见问题解答。

The base statewide sales tax rate in 南达科他州 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.

南达科他州 消费税率与免税政策 2026

下辖城市与管辖区 南达科他州