Are your online purchases subject to use tax?

The South Dakota Department of Revenue wants to remind South Dakotans that state and municipal taxes may be due on purchases made online.

When is Use Tax due on online purchases?

Use Tax is due if:

  • Sales tax was not paid when purchasing the items.
  • Sales tax paid to another state was lower than what would have been paid in South Dakota, use tax is owed on the difference.

Be sure to check your order information when purchasing items online. If sales tax is not listed, you owe use tax. (See picture below)

How do I pay?

To make a fast and secure payment online via credit card or ACH debit, click here.

More information

See our Tax Fact on Use Tax or call us at 1-800-829-9188.



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