State Overview · 2026

South Dakota Sales Tax Rates

Average 5.597%
Min 4.2%
Max 10.4%
Jurisdictions 406

South Dakota Sales Tax Overview

As of 2026, South Dakota has an average combined sales tax rate of 5.597%, with rates ranging from 4.2% to 10.4% depending on your specific location. The state's sales tax is managed by the South Dakota Department of Revenue. South Dakota has a broad sales tax base including services. With 406 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.

The sales tax in South Dakota is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in South Dakota is 4.2% while the highest reaches 10.4% — a spread of 6.2%.

South Dakota Tax Examples (Average Rate)

$25 meal $1.40 tax
$100 purchase $5.60 tax
$500 electronics $27.99 tax
$1,000 appliance $55.97 tax

* Based on average rate of 5.597%. Actual tax depends on your zip code.

Top Jurisdictions in South Dakota

MARTIN 57551
10.4%
BENNETT 57560
8.4%
BENNETT 57574
8.4%
BENNETT 57577
8.4%
BENNETT 57714
8.4%
BENNETT 57716
8.4%
BENNETT 57750
8.4%
BENNETT 69211
8.4%
BENNETT 69218
8.4%
ROSLYN 57261
7.2%
ALCESTER 57001
6.2%
AURORA 57002
6.2%
BALTIC 57003
6.2%
BERESFORD 57004
6.2%
BRANDON 57005
6.2%
BROOKINGS 57006
6.2%
BROOKINGS 57007
6.2%
CANISTOTA 57012
6.2%
CANTON 57013
6.2%
CENTERVILLE 57014
6.2%
CHANCELLOR 57015
6.2%
COLMAN 57017
6.2%
COLTON 57018
6.2%
CROOKS 57020
6.2%
DAVIS 57021
6.2%
DELL RAPIDS 57022
6.2%
EGAN 57024
6.2%
ELK POINT 57025
6.2%
ELKTON 57026
6.2%
FAIRVIEW 57027
6.2%
FLANDREAU 57028
6.2%
FREEMAN 57029
6.2%
GARRETSON 57030
6.2%
GAYVILLE 57031
6.2%
HARRISBURG 57032
6.2%
HARTFORD 57033
6.2%
HUDSON 57034
6.2%
HUMBOLDT 57035
6.2%
HURLEY 57036
6.2%
IRENE 57037
6.2%
JEFFERSON 57038
6.2%
LENNOX 57039
6.2%
LESTERVILLE 57040
6.2%
MADISON 57042
6.2%
MARION 57043
6.2%
MENNO 57045
6.2%
MONROE 57047
6.2%
MONTROSE 57048
6.2%
NORTH SIOUX CITY 57049
6.2%
OLDHAM 57051
6.2%
PARKER 57053
6.2%
RAMONA 57054
6.2%
SALEM 57058
6.2%
SCOTLAND 57059
6.2%
SPRINGFIELD 57062
6.2%
TABOR 57063
6.2%
TEA 57064
6.2%
TRENT 57065
6.2%
TYNDALL 57066
6.2%
VALLEY SPRINGS 57068
6.2%
VERMILLION 57069
6.2%
VIBORG 57070
6.2%
VOLGA 57071
6.2%
VOLIN 57072
6.2%
WAKONDA 57073
6.2%
WENTWORTH 57075
6.2%
WORTHING 57077
6.2%
YANKTON 57078
6.2%
SIOUX FALLS 57101
6.2%
SIOUX FALLS 57103
6.2%
SIOUX FALLS 57104
6.2%
SIOUX FALLS 57105
6.2%
SIOUX FALLS 57106
6.2%
SIOUX FALLS 57107
6.2%
SIOUX FALLS 57108
6.2%
SIOUX FALLS 57109
6.2%
SIOUX FALLS 57110
6.2%
SIOUX FALLS 57117
6.2%
SIOUX FALLS 57118
6.2%
SIOUX FALLS 57186
6.2%
SIOUX FALLS 57193
6.2%
SIOUX FALLS 57197
6.2%
SIOUX FALLS 57198
6.2%
KRANZBURG 57201
6.2%
ARLINGTON 57212
6.2%
ASTORIA 57213
6.2%
BIG STONE CITY 57216
6.2%
BRADLEY 57217
6.2%
BRANDT 57218
6.2%
BRISTOL 57219
6.2%
BRUCE 57220
6.2%
BRYANT 57221
6.2%
CASTLEWOOD 57223
6.2%
CLARK 57225
6.2%
CLEAR LAKE 57226
6.2%
CORONA 57227
6.2%
DE SMET 57231
6.2%
ERWIN 57233
6.2%
ESTELLINE 57234
6.2%
FLORENCE 57235
6.2%
GARY 57237
6.2%
KRANZBURG 57238
6.2%
GRENVILLE 57239
6.2%
HAYTI 57241
6.2%
HENRY 57243
6.2%
KRANZBURG 57245
6.2%
LAKE CITY 57247
6.2%
LAKE NORDEN 57248
6.2%
LAKE PRESTON 57249
6.2%
MILBANK 57252
6.2%
NEW EFFINGTON 57255
6.2%
PEEVER 57257
6.2%
ROSHOLT 57260
6.2%
SISSETON 57262
6.2%
SUMMIT 57266
6.2%
TORONTO 57268
6.2%
VEBLEN 57270
6.2%
WAUBAY 57273
6.2%
WEBSTER 57274
6.2%
WHITE 57276
6.2%
WILLOW LAKE 57278
6.2%
WILMOT 57279
6.2%
MITCHELL 57301
6.2%
ALEXANDRIA 57311
6.2%
ARMOUR 57313
6.2%
ARTESIAN 57314
6.2%
AVON 57315
6.2%
BONESTEEL 57317
6.2%
BRIDGEWATER 57319
6.2%
CARTHAGE 57323
6.2%
CAVOUR 57324
6.2%
CHAMBERLAIN BUSINESS IMPROVEMENT DISTRICT NO. 1 57325
6.2%
CHAMBERLAIN BUSINESS IMPROVEMENT DISTRICT NO. 1 57326
6.2%
CORSICA 57328
6.2%
DANTE 57329
6.2%
DELMONT 57330
6.2%
DIMOCK 57331
6.2%
EMERY 57332
6.2%
ETHAN 57334
6.2%
FAIRFAX 57335
6.2%
GEDDES 57342
6.2%
HIGHMORE 57345
6.2%
HOWARD 57349
6.2%
HURON 57350
6.2%
KIMBALL 57355
6.2%
LAKE ANDES 57356
6.2%
LANE 57358
6.2%
LETCHER 57359
6.2%
MILLER 57362
6.2%
MOUNT VERNON 57363
6.2%
OACOMA 57365
6.2%
PARKSTON 57366
6.2%
PICKSTOWN 57367
6.2%
PLANKINTON 57368
6.2%
PLATTE 57369
6.2%
PUKWANA 57370
6.2%
SAINT LAWRENCE 57373
6.2%
SPENCER 57374
6.2%
STICKNEY 57375
6.2%
TRIPP 57376
6.2%
WAGNER 57380
6.2%
WESSINGTON 57381
6.2%
WESSINGTON SPRINGS 57382
6.2%
WHITE LAKE 57383
6.2%
WOLSEY 57384
6.2%
WOONSOCKET 57385
6.2%
HURON 57399
6.2%
ABERDEEN 57401
6.2%
ABERDEEN 57402
6.2%
AKASKA 57420
6.2%
ANDOVER 57422
6.2%
ASHTON 57424
6.2%
BOWDLE 57428
6.2%
BRITTON 57430
6.2%
COLUMBIA 57433
6.2%
CONDE 57434
6.2%
CRESBARD 57435
6.2%
DOLAND 57436
6.2%
EUREKA 57437
6.2%
FAULKTON 57438
6.2%
FRANKFORT 57440
6.2%
GETTYSBURG 57442
6.2%
GROTON 57445
6.2%
HECLA 57446
6.2%
HOSMER 57448
6.2%
HOVEN 57450
6.2%
IPSWICH 57451
6.2%
JAVA 57452
6.2%
LANGFORD 57454
6.2%
LEOLA 57456
6.2%
MELLETTE 57461
6.2%
PIERPONT 57468
6.2%
REDFIELD 57469
6.2%
ROSCOE 57471
6.2%
SELBY 57472
6.2%
STRATFORD 57474
6.2%
WARNER 57479
6.2%
WESTPORT 57481
6.2%
PIERRE 57501
6.2%
BELVIDERE 57521
6.2%
BURKE 57523
6.2%
COLOME 57528
6.2%
DALLAS 57529
6.2%
FORT PIERRE 57532
6.2%
GREGORY 57533
6.2%
HARROLD 57536
6.2%
KADOKA 57543
6.2%
KENNEBEC 57544
6.2%
MIDLAND 57552
6.2%
MISSION 57555
6.2%
MURDO 57559
6.2%
ONIDA 57564
6.2%
PHILIP 57567
6.2%
PRESHO 57568
6.2%
RELIANCE 57569
6.2%
WHITE RIVER 57579
6.2%
WINNER 57580
6.2%
WITTEN 57584
6.2%
WOOD 57585
6.2%
MOBRIDGE 57601
6.2%
BISON 57620
6.2%
EAGLE BUTTE (RESERVATION) 57623
6.2%
EAGLE BUTTE (RESERVATION) 57625
6.2%
FAITH 57626
6.2%
GLENHAM 57631
6.2%
HERREID 57632
6.2%
ISABEL 57633
6.2%
LEMMON 57638
6.2%
MCINTOSH 57641
6.2%
MCLAUGHLIN 57642
6.2%
MOUND CITY 57646
6.2%
POLLOCK 57648
6.2%
TIMBER LAKE 57656
6.2%
BOX ELDER 57701
6.2%
RAPID CITY 57702
6.2%
BOX ELDER 57703
6.2%
BOX ELDER 57706
6.2%
RAPID CITY 57709
6.2%
PIEDMONT 57718
6.2%
BOX ELDER 57719
6.2%
BUFFALO 57720
6.2%
CUSTER 57730
6.2%
DEADWOOD BUSINESS IMPROVEMENT DISTRICT NO. 7 57732
6.2%
EDGEMONT 57735
6.2%
HERMOSA 57744
6.2%
KEYSTONE 57745
6.2%
HOT SPRINGS BUSINESS IMPROVEMENT DISTRICT NO. 1 57747
6.2%
KEYSTONE 57751
6.2%
CENTRAL CITY 57754
6.2%
NEWELL 57760
6.2%
NEW UNDERWOOD 57761
6.2%
NISLAND 57762
6.2%
OELRICHS 57763
6.2%
PIEDMONT 57769
6.2%
PRINGLE 57773
6.2%
BELLE FOURCHE 57779
6.2%
SPEARFISH 57783
6.2%
STURGIS 57785
6.2%
WALL 57790
6.2%
WHITEWOOD 57793
6.2%
SPEARFISH 57799
6.2%
CANOVA 57321
6.15%
MORRISTOWN 57645
5.7%
OLIVET 57052
5.2%
UTICA 57067
5.2%
EDEN 57232
5.2%
HAZEL 57242
5.2%
LA BOLT 57246
5.2%
REVILLO 57259
5.2%
SOUTH SHORE 57263
5.2%
WALLACE 57272
5.2%
ALPENA 57312
5.2%
HITCHCOCK 57348
5.2%
IROQUOIS 57353
5.2%
YALE 57386
5.2%
FREDERICK 57441
5.2%
ORIENT 57467
5.2%
TULARE 57476
5.2%
BLUNT 57522
5.2%
CAMP CROOK 57724
5.2%
QUINN 57775
5.2%
WASTA 57791
5.2%
UNION 51001
4.2%
UNION 51023
4.2%
BROOKINGS 56136
4.2%
MOODY 56144
4.2%
MOODY 56164
4.2%
ROBERTS 56219
4.2%
CLAY 57010
4.2%
MINNEHAHA 57016
4.2%
MINNEHAHA 57041
4.2%
YANKTON 57046
4.2%
LAKE 57050
4.2%
MINNEHAHA 57055
4.2%
MOODY 57057
4.2%
BROOKINGS 57061
4.2%
MINER 57076
4.2%
BADGER 57214
4.2%
CLAIRE CITY 57224
4.2%
CLARK 57236
4.2%

Business Compliance in South Dakota

Businesses operating in South Dakota are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in South Dakota if your sales exceed certain thresholds.

Frequently Asked Questions

What is the average sales tax rate in South Dakota?

The average combined sales tax rate in South Dakota is 5.597% as of 2026. This includes state, county, and local taxes.

What is the highest sales tax rate in South Dakota?

The highest combined sales tax rate in South Dakota is 10.4% in MARTIN (57551).

What is the lowest sales tax rate in South Dakota?

The lowest combined sales tax rate in South Dakota is 4.2% in UNION (51001).

How many tax jurisdictions does South Dakota have?

South Dakota has 406 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.

Does South Dakota charge sales tax on groceries?

Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the South Dakota revenue department for specific exemption details, as rules can change annually.

How do I calculate sales tax in South Dakota?

To calculate sales tax in South Dakota, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 5.597%, a $100 purchase would incur $5.60 in tax.

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