What is the sales tax rate in South Dakota?

The South Dakota state sales tax rate is 4.2%. Counties, cities and special districts can add their own increments, so combined rates range from 6.2% across covered metros.

South Dakota · South Dakota Department of Revenue

South Dakota sales tax rates by city

4.2% statewide, plus county, city and special-district increments that push combined rates to 6.2% in parts of the state.

State base rate: 4.2%
Lowest combined: 6.2%
Highest combined: 6.2%
Metros stacked: 1

Quick answer

The South Dakota state sales tax rate is 4.2%. Local jurisdictions add their own increments, so combined rates in covered South Dakota metros run from 6.2% to 6.2%, averaging 6.2%. Rates shown are as published for January 1, 2026.

Cities in South Dakota

Combined rate with the state share separated out.

Combined sales tax rates for covered South Dakota cities
City	County	Local share	Combined
Sioux Falls	Minnehaha County	2%	6.2%

Source: South Dakota Department of Revenue · rates as published for 2026

South Dakota taxability rules

What is taxed matters as much as the rate.

South Dakota counties

County-level rollups for the metros we cover.

Minnehaha County6.2%

How South Dakota administers sales tax

Rates are published by the South Dakota Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.

South Dakota Department of Revenue rate tables