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 Sales and Use Tax Rate: 4.5%
Local Jurisdiction Sales and Use Taxes: Yes
Remote Seller Compliance Date: 11/1/2018
Remote Seller Thresholds:
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.