South Dakota state sales tax rate
The base state sales tax rate in South Dakota is 4.20%. State 4.2%; applies broadly to services. Combined commonly 6-7%.
Average local tax adds approximately 1.91%, bringing the typical combined rate to about 6.11%.
Do services need sales tax in South Dakota?
Yes — most services are subject to sales tax in South Dakota. Specific exemptions exist for professional services, healthcare, and non-discretionary services. Always confirm with the South Dakota Department of Revenue or your CPA for your specific industry.
Common exemptions
- Few exemptions — South Dakota taxes most services
State rate
4.20%
Services
Taxable
Avg local add
1.91%