South Dakota Sales Tax Rate (2026)

State Base Rate

4.2%

Local jurisdictions may add additional sales tax.

Last updated:

Source: South Dakota Department of Revenue

How Sales Tax Works in South Dakota

South Dakota imposes a statewide base sales tax rate of 4.2%. South Dakota is a destination-based sales tax state, meaning the tax rate is determined by the buyer's delivery address.

City taxes: Cities in South Dakota may impose their own sales tax, adding further variability to combined rates.

Rates in South Dakota are typically updated quarterly. Businesses should monitor rate changes regularly to maintain compliance.

Why Rates Vary by County in South Dakota

The combined sales tax rate a customer pays in South Dakota depends on the specific jurisdiction of the transaction. Local governments use sales tax revenue to fund essential services such as infrastructure, public safety, and education.

This means that two addresses within the same city may have different tax rates if they fall in different special taxing districts. ZIP codes are particularly unreliable for tax determination because a single ZIP code can span multiple counties or tax jurisdictions.

For businesses operating in South Dakota, manually tracking these rate changes across every jurisdiction is impractical. An automated API solution ensures you always apply the correct rate at the point of sale, reducing compliance risk and audit exposure.

Example API Response

Query real-time sales tax rates programmatically. Here is an example response for Minnehaha County:

api-response
GETRequest
curl -H "Authorization: Bearer YOUR_API_KEY" \
  "https://salestaxapi.io/api/rates?state=SD&zip=57104"
200Response
{
  "state": "SD",
  "zip": "57104",
  "county": "Minnehaha County",
  "total_rate": 0.062
}

Get real-time South Dakota sales tax rates via API

Access accurate, jurisdiction-level tax rates for every address in South Dakota. Updated daily from South Dakota Department of Revenue.

No credit card required · 14-day free trial

South Dakota Sales Tax FAQ

What is the sales tax rate in South Dakota?
South Dakota has a state sales tax rate of 4.2%. Municipal taxes can bring combined rates up to 6.2% or more.
Does South Dakota have local sales tax?
Yes. South Dakota cities and towns may levy additional municipal sales taxes.
Is South Dakota an origin or destination-based state?
South Dakota is a destination-based sales tax state.
How often does South Dakota update sales tax rates?
South Dakota municipal rates can change quarterly.

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