Do marketplace sales count toward the South Dakota threshold?

Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the South Dakota Department of Revenue guidance before excluding them.

Which rate does an online seller charge in South Dakota?

South Dakota sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

Do I have to charge sales tax for online sales in South Dakota?

Quick answer

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.

South Dakota, the state behind the Wayfair decision, repealed its 200-transaction test in 2023.

Rule summary

How South Dakota treats each category.

Online sales and nexus rules in South Dakota
Economic nexus — sales threshold	$100,000
Transaction-count threshold	None — sales volume only
Marketplace facilitator collection	Required — Amazon, Etsy and eBay collect on your behalf for their sales
Rate to charge	The buyer's destination rate (6.2% in covered South Dakota metros)
Registration authority	South Dakota Department of Revenue

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.

Sioux Falls6.2%

Frequently asked

Answers pulled from the same rule set.

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.
Do marketplace sales count toward the South Dakota threshold?: Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the South Dakota Department of Revenue guidance before excluding them.
Which rate does an online seller charge in South Dakota?: South Dakota sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.

More South Dakota guides

Other South Dakota rules that change the total.