South Dakota sales tax rules
Quick answer
South Dakota charges a 4.2% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how South Dakota treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in South Dakota?
Yes. South Dakota taxes groceries at the full 4.2% state rate plus any local rate.
Is clothing taxed in South Dakota?
Yes. Clothing is fully taxable in South Dakota at the combined state and local rate.
Is shipping taxable in South Dakota?
Yes. Delivery charges are part of the taxable sales price in South Dakota, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in South Dakota?
Only after you cross economic nexus. Once you exceed $100,000 in sales into South Dakota over 12 months, you must register with the South Dakota Department of Revenue and charge the buyer's destination rate.
Does South Dakota have a tax-free weekend?
No. South Dakota does not run a recurring sales tax holiday. Purchases are taxed at the normal combined rate year-round, currently 6.2% across covered South Dakota metros.
South Dakota rates by city
Combined state, county, city and district rates.