Consumer

What if I'm not charged sales tax on my purchase?

If you are not charged sales tax on your purchases, use tax is due. You can calculate the amount owed and pay online by using our online use tax payment feature.

Some businesses may not be required to collect South Dakota sales tax if they do not meet the minimum sales or transaction thresholds.

*South Dakota law also requires any business without a physical presence in South Dakota to obtain a South Dakota sales tax license and pay applicable sales tax if the business meets one or both of the following criteria in the previous or current calendar year:

  1. The business has gross sales into South Dakota exceeding $100,000; or
  2. The business has 200 or more separate transactions into South Dakota.

Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services.

*While the U.S. Supreme Court ruled in South Dakota's favor, the South Dakota Department of Revenue is currently unable to enforce 2016's remote seller taxation law due to the State Circuit Court's injunction that is still in place. The U.S. Supreme Court’s decision set aside the South Dakota Supreme Court's decision and the case will return to the South Dakota court system for further legal proceedings.

If you suspect that a remote seller is currently not licensed and should be, you can anonymously report tax fraud to the South Dakota Department of Revenue. Click here to get started.

What if I feel I was not charged the correct amount of sales tax?

You can verify your applicable sales tax rates at TaxMatch by entering your address.

For additional assistance, contact the South Dakota Department of Revenue. You can connect with one of our business tax agents by clicking on the live chat button on the lower, right corner of this webpage.

You can also contact the South Dakota Department of Revenue toll free at (800) 829.9188(800) 829.9188 or by email at bustax@state.sd.us.



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