| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Aurora County | 0% | 0% | 0% | White Lake |
| Beadle County | 0% | 2% | 2% | Huron |
| Bennett County | 0% | 2% | 2% | Martin |
| Bon Homme County | 0% | 2% | 2% | Tyndall |
| Brookings County | 0% | 2% | 2% | Brookings |
| Brown County | 0% | 2% | 2% | Aberdeen |
| Brule County | 0% | 2% | 2% | Chamberlain |
| Buffalo County | 0% | 2% | 2% | Gann Valley |
| Butte County | 0% | 2% | 2% | Belle Fourche |
| Campbell County | 0% | 2% | 2% | Mound City |
| Charles Mix County | 0% | 2% | 2% | Lake Andes |
| Clark County | 0% | 2% | 2% | Clark |
| Clay County | 0% | 2% | 2% | Vermillion |
| Codington County | 0% | 2% | 2% | Watertown |
| Corson County | 0% | 2% | 2% | McIntosh |
| Custer County | 0% | 2% | 2% | Custer |
The state sales tax rate in South Dakota is 0%. However, local jurisdictions can impose their own sales tax rates, which range from 0% to 4%. The combined sales tax rate in South Dakota can be as high as 4% in some areas.
South Dakota has a relatively simple sales tax system, with a few exemptions and special rules. For example, groceries, clothing, and prescription medication are exempt from sales tax.
It’s worth noting that South Dakota does not have a state income tax, which can make it an attractive destination for individuals and businesses looking to minimize their tax liability.
The South Dakota Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses with a physical presence in South Dakota or those that exceed the $100,000 economic nexus threshold must register for a sales tax permit and collect sales tax on taxable sales.
South Dakota has a relatively simple sales tax system, with a few exemptions and special rules. Businesses must file sales tax returns on a monthly or quarterly basis, depending on their tax liability. The South Dakota Department of Revenue offers online filing and payment options for convenience.