Rates verified January 2026 · Source: South Dakota Dept. of Revenue

South Dakota Sales Tax Calculator 2026

Sioux Falls 6.2% · Rapid City 6.2% · SD base 4.2%

South Dakota has a 4.2% state sales tax (reduced from 4.5% in 2023). Most cities add 2% for a common combined rate of 6.2%. South Dakota is historically significant as the state behind the 2018 South Dakota v. Wayfair Supreme Court case that enabled states to collect online sales tax from out-of-state sellers.

Calculator

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

$

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

South Dakota combined rates by city — 2026 reference

  • Sioux Falls
    Minnehaha County · State 4.2% + City 2%
    6.2%
  • Rapid City
    Pennington County · State 4.2% + City 2%
    6.2%
  • Aberdeen
    Brown County · State 4.2% + City 2%
    6.2%
  • Brookings
    Brookings County · State 4.2% + City 2%
    6.2%
  • Watertown
    Codington County · State 4.2% + City 2%
    6.2%
  • Mitchell
    Davison County · State 4.2% + City 2%
    6.2%

ZIP and district rules can differ. Verify on South Dakota Dept. of Revenue.

State rate: 4.2%
Avg combined: 6.4%
Economic nexus: $100,000 in sales OR 200 transactions in South Dakota
Filing: Monthly or Quarterly

South Dakota Sales Tax

South Dakota reduced its state sales tax from 4.5% to 4.2% in July 2023. Most cities add a 2% local tax for a 6.2% combined rate. SD taxes groceries. South Dakota is historically famous for the 2018 South Dakota v. Wayfair Supreme Court ruling that enabled all US states to require online sellers to collect sales tax regardless of physical presence.

Often taxable in South Dakota

  • General merchandise
  • Electronics
  • Clothing
  • Groceries (taxed)
  • Restaurant meals

Common exemptions

  • Prescription drugs
  • Medical equipment

South Dakota sales tax — frequently asked questions

What is the South Dakota sales tax rate in 2026?

South Dakota reduced its state rate to 4.2% in 2023. Most cities add 2% for a combined 6.2%.

Does South Dakota tax groceries?

Yes. South Dakota taxes groceries at the full combined rate.

Sales tax calculators for other states

Related tax calculators

Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official South Dakota revenue authority or a qualified professional before filing or making business decisions.