South Dakota SD Coin

The state of South Dakota became a full member of Streamlined Sales Tax on October 1, 2005.

Membership Petition                                           
Annual Recertification Letter                               
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

State Links

South Dakota Department of Revenue

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

(800) 829-9188
Email SD

Tax Rates

State Sales and Use Tax Rate: 4.2%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

Remote Seller Compliance Date: 11/1/2018

Remote Seller Thresholds:

Effective 7/1/2023 Gross revenue from sales exceeding $100,000 in the previous or current calendar year
Effective 11/1/2018 Gross revenue from sales exceeding $100,000 or 200 or more separate transactions in previous or current calendar year

Notes: Marketplace Facilitator

Additional Remote Seller Information: Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.

Other

Beginning March 1, 2019, Marketplace providers are required to remit sales tax on all sales it facilitates into South Dakota if the provider meets the thresholds of 200 or more transactions into South Dakota or $100,000 or more in sales to South Dakota customers.

Governing Board Delegates

  • Representative Jack Kolbeck
  • Senator Tim Reed
  • Secretary Michael Houdyshell
  • Representative Jessica Bahmuller