South Dakota Sales Tax Exemptions

The state of South Dakota levies a 4% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 2%. The range of total sales tax rates within the state of South Dakota is between 4% and 6.5%.

Use tax is also collected on the consumption, use or storage of goods in South Dakota if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. The due date for returns varies depending on whether you file a paper return or an electronic return. Paper returns are to be postmarked on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of South Dakota on or before the 20th day of February. Electronic returns are to be filed by the 23rd day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be electronically reported to the state of South Dakota on or before the 23rd day of February.

South Dakota Sales and Use Tax Information

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