Is there sales tax on groceries in South Dakota?
Quick answer
Yes. South Dakota taxes groceries at the full 4.2% state rate plus any local rate.
South Dakota taxes groceries at the full state rate, currently 4.2% through the 2027 sunset.
Rule summary
How South Dakota treats each category.
| Grocery food (home consumption) | Taxable at the full rate |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (6.2%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
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 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 prepared food taxed differently than groceries in South Dakota?
- Yes. South Dakota treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in South Dakota?
- No. Prescription medicine is exempt from sales tax in South Dakota.
More South Dakota guides
Other South Dakota rules that change the total.