Is clothing taxed in South Dakota?
Quick answer
Yes. Clothing is fully taxable in South Dakota at the combined state and local rate.
Clothing is taxable at state and municipal rates.
Rule summary
How South Dakota treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (6.2%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: South Dakota Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the South Dakota Department of Revenue or a tax professional before relying on it for filing.
Combined rates in South Dakota
What a taxable purchase actually costs in South Dakota.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in South Dakota?
- Yes. Clothing is fully taxable in South Dakota at the combined state and local rate.
- Are shoes taxed in South Dakota?
- Yes, footwear is taxed at the same combined rate as other clothing.
More South Dakota guides
Other South Dakota rules that change the total.