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sales tax

Sales tax is a tax imposed by state and local governments on the sale of goods and services and is usually calculated as a percentage of the sale price. Sales tax is sometimes referred to as retail sales tax.

In South Dakota, sales tax is governed by state law and is imposed on the sale of most goods and services. The state sales tax rate is 4.5%. Additionally, local municipalities can impose additional sales taxes, which can vary by location. These local taxes are added to the state sales tax, resulting in a combined rate that consumers pay at the point of sale. South Dakota also has a use tax for goods and services purchased out of state but used within South Dakota, which is at the same rate as the sales tax. Certain items may be exempt from sales tax, and businesses selling goods or services are responsible for collecting and remitting the sales tax to the South Dakota Department of Revenue.

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Taxes

sales tax

Individual & Family Legal Plan

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South-Dakota State Code

South-Dakota State Code

Taxes

sales tax

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