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Sales & Use Tax

Business Owner Writing on a Package

The State of South Dakota relies heavily upon tax revenues to help provide vital public services, from public safety and transportation to health care and education, for our citizens.The sales tax applies to the gross receipts of all retail sales, including the sale, lease, or rental of tangible personal property or any product transferred electronically, and the sale of services. The state sales and use tax rate is 4.5%. For additional information on sales tax, please refer to our Sales Tax Guide (PDF).

See Sales Tax Guide

 

Who Needs A License?

Any business with a physical presence in South Dakota is required to be licensed for sales tax collection. Gross sales or transactions include the sale of tangible personal property, any products transferred electronically, or services. The minimum thresholds listed below do not apply to businesses with a physical presence in South Dakota. 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:

  • Your business’s gross revenue from sales into South Dakota exceeded $100,000; or
  • Your business made sales for delivery into South Dakota in 200 or more separate transactions.

 

How To Get A License

 

Remote Sellers and Marketplace Providers

Remote Sellers

As of November 1, 2018, remote sellers who meet certain thresholds must obtain a South Dakota sales tax license and pay applicable sales tax. (Per SDCL 10-64)*

Who This Impacts

A remote seller is a business without a physical presence in South Dakota that meets one or both of the following criteria in the previous or current calendar year:

  • Your business’s gross revenue from sales into South Dakota exceeded $100,000; or
  • Your business made sales for delivery into South Dakota in 200 or more separate transactions.

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

Marketplace Providers

As of March 1, 2019, marketplace providers who meet certain thresholds must obtain a South Dakota sales tax license and pay applicable sales tax (Per 10-65).

Who This Impacts

Marketplace providers are required to remit sales tax on all sales it facilitates into South Dakota if the thresholds of 200 or more transactions into South Dakota or $100,000 or more in sales to South Dakota customers are met.

Additional Resources

Remote Seller Statistics

How Remote Sellers Are Determined

Marketplace Bulletin

Remote Seller Bulletin

 

Sales Tax Facts

Sales tax applies to the gross receipts of all retail sales, including the sale, lease or rental of tangible personal property or any product transferred electronically, and the sale of all services. Department of Revenue tax fact pages explain how sales and use tax applies to each specific industry.

Tax Fact Date Updated
Accountants (PDF) 06/16
Advertising Agencies (PDF) 06/16
Agriculture Products (PDF) 07/17
Agriculture Services (PDF) 07/17
Architects, Engineers, and Surveyors (PDF) 06/16
Attorneys (PDF) 06/16
Auctioneers, Auction Clerks & Auction Services (PDF) 01/19
Audits (PDF) 07/15
Bars & Restaurants (PDF) 10/18
Beauty Salons & Barber Shops (PDF) 06/16
Boats (PDF) 12/18
Campaign Taxes (PDF) 06/16
Churches (PDF) 09/18
Communications Equipment - Installation & Repair (PDF) 06/16
County Governments (PDF) 08/18
Delivery Charges (PDF) 06/16
Dentists (PDF) 06/16
Direct Mail (PDF) 06/16
Direct Sellers (PDF) 10/18
Drop Shipments (PDF) 05/19
Entertainers (PDF) 10/18
Exempt Entities (PDF) 03/11
Exemption Certificate (PDF) 06/16
Farmers Use Tax (PDF) 12/18
Financial Institutions (PDF) 12/18
Fishing & Hunting Services (PDF) 06/16
Flooring (PDF) 06/16
Food Stamps & WIC Purchases (PDF) 06/16
Franchise Operations (PDF) 06/16
Funeral Services (PDF) 06/16
Garbage/Solid Waste (PDF) 06/16
Gravel (PDF) 11/16
Gross Receipts (PDF) 06/16
Health Services, Drugs, and Medical Devices (PDF) 11/16
Hotels, Motels and Campgrounds (PDF) 03/19
Internet (PDF) 01/19
Investigative Services Bureau (PDF) 02/17
Landscaping & Lawn Care (PDF) 03/18
Lease and Rental (PDF) 06/16
License Requirements for Sales, Use & Contractor's Excise Tax (PDF) 01/19
Lodging - Government Exemptions (PDF) 03/19
Manufactured and Modular Homes (PDF) 05/19
Marketplace Bulletin (PDF) 02/19
Metal Mining (PDF) 06/16
Motor Vehicles Sales and Purchases (PDF) 06/18
Motor Vehicle Leases & Rentals (PDF) 07/19
Motor Vehicle Repair & Services (PDF) 06/18
Municipalities (PDF) 06/16
Nonprofit Hospitals (PDF) 06/16
Oil & Gas Field Services (PDF) 06/16
Photographers (PDF) 12/18
Prepared Food (PDF) 06/16
Products Transferred Electronically (PDF) 03/11
Professional Employer Organization - Request for Approval (PDF) 12/17
Printers & Newspapers (PDF) 06/16
Real Estate (PDF) 06/16
Relief Agencies (PDF) 07/13
Remote Seller Bulletin (PDF) 09/18
Rodeo & Rodeo-Related Activities (PDF) 06/16
Schools (PDF) 07/13
Storage (PDF) 09/18
Tax Increment Financing (PDF) 08/18
Taxidermists (PDF) 06/16
Telecommunication Services (PDF) 06/16
Title & Abstract Companies (PDF) 06/16
Tourism Tax (PDF) 06/16
Universities (PDF) 06/16
Use Tax, Businesses (PDF) 05/19
Use Tax, Individuals (PDF) 05/19
Veterinarians and Animal Specialties (PDF) 06/16

 

Exemptions from Sales Tax

There are four reasons that products and services would be exempt from South Dakota sales tax.

  1. The purchaser is a tax exempt entity;
  2. The product or service is specifically exempt from sales tax;
  3. The purchaser submits a claim for exemption;
  4. The product is delivered to a point outside of the State of South Dakota.

 

Exempt Entities

State law exempts certain entities from paying South Dakota sales tax or use tax on their purchases. Relief agencies and religious and private schools must apply to the department and be approved for exempt status. Their exemption number must be included on the exemption certificate. The exemption numbers for relief agencies include an “RA”; private schools include an “RS”. For more information about exempt entities, please review the Sales Tax Guide (PDF) and Exempt Entity Tax Fact (PDF). These entities include:

  • Indian tribes
  • United States government agencies
  • State of South Dakota
  • Public or municipal corporations of the State of South Dakota
  • Municipal or volunteer fire or ambulance departments
  • Public schools, including K-12, universities and technical institutes that are supported by the State of South Dakota or public or municipal corporations of South Dakota.
  • Non-profit hospitals
  • Relief agencies
  • SD religious and private schools

Entities, listed above, that wish to apply for a sales & use tax exempt status may do so by submitting an application to the Department. We have provided a link below. 

A non-profit charitable organization that devotes its resources exclusively to the relief of the poor, distressed or underprivileged and have been recognized as an exempt organization under 501(c )(3) of the Internal Revenue Code may qualify. Additional qualifications include an actual physical location in South Dakota and the entity must be providing actual services. For additional information please see our Exempt Entity Tax Fact.

Relief Agencies that qualify are required to renew their application every five years.

SALES TAX EXEMPT STATUS APPLICATION

Exemption Certificate

A seller does not have to collect sales tax when a purchaser gives a seller a completed exemption certificate at the time of sale. The purchaser can give a “single purchase” certificate for just one transaction or a blanket certificate that applies to future purchases of qualifying exempt items. Exemption certificates do not expire unless the information on the certificate changes; however, we recommend updating exemption certificates every three to four years. For more information about exempt entities, please review the Sales Tax Guide (PDF) and Exempt Entity Tax Fact (PDF). The exemption certificate is used to:

  1. Claim exemption for:
  2. Products or services intended to be resold; or
  3. Products or services used for an exempt purpose.
  4. Document that the purchaser is an exempt entity.

Exemption Certificate

What is Use Tax?

Man Sitting in the back of a Van

Use Tax is the counterpart of the South Dakota sales tax. The two taxes apply to the sales of the same products and services, have the same tax rates and have similar laws. The difference is in how the taxes are applied. Use tax applies when state and applicable municipal sales tax has not been paid on products and services (including products and services transferred electronically) that are used, stored, or consumed in South Dakota. Situations occur when South Dakota sales tax may not have been charged and use tax is due include:

  • When items are purchased from an unlicensed out-of-state vendor;
  • When untaxed retail inventory is removed for personal or store use;
  • When a product purchased from an out-of-state vendor is delivered in South Dakota, but the other state’s tax is incorrectly charged; and
  • When a purchase is made in another state then brought into South Dakota and the product was not taxed or was taxed at a lower tax rate than applies in South Dakota, you owe use tax.

 

Changes In Your Business? Let Us Know

If there are changes in your business please use our online forms to submit the changes.

 

Cancel Your License

Sales or contractor's excise tax licenses are not transferable. A change in ownership or legal organization, such as from one sole proprietor to another, from sole proprietor to a partnership, a change from sole proprietor to a corporation, or a merger, requires a new tax license. You must cancel your license within 15 days and immediately file a final return and pay all tax due if:

  1. You close your business;
  2. You sell your business; or
  3. The ownership of the business changes.

How to Cancel Your License

If you file electronically, you can cancel your license using our online Filing and Tax Payment portal. If you file a paper return, please check the out-of-business box in the upper right corner of your return, listing the last date of business.

 

Address Change

Notify the department in writing if your mailing address or your business location changes. Include the new address information, effective date of the change, your taxpayer number, and business name.

How to Change Your Address

Please use our Change of Address Form to update your address. If you file electronically, you can change your address using our online Filing and Tax Payment portal. If you file a paper return, you can also make the updates on your tax return.

 

Change of Accounting

If your company changes your accounting method with the Internal Revenue Service you must submit notification to the Department. You are eligible to start reporting under your new accounting method the first day of the following month. To change your accounting method, please fill out our Change of Accounting Method form. Businesses can report sales based on two different accounting methods.

  • When using the accrual method, taxes must be paid on all sales made during the reporting period, even if you have not received payment. Bad debts you write off as uncollectible in your books and records and are eligible to be deducted for federal income tax purposes.
  • When you use the cash method of accounting, you report gross receipts and pay tax as you receive payments. No bad debts are allowed on the cash basis.

 

Sales Tax Statistical Reports

Sales Tax Statistical Reports are organized in the expand/collapse regions at the bottom ↓ of this page. In all cases when you select a month, you will be viewing data compiled from returns filed with the Department during that month. It may cover a variety of taxpayer filing periods, such as monthly, bi-monthly, semi-annually etc. It includes returns filed for the current period and those filed for previous periods. Other useful sales tax publications:

See Statistical Reports

 

Sales Tax Rate Charts

Sales Tax Rate Charts

 

Streamlined Sales Tax Project

The philosophy of the Streamlined Sales Tax Project is simple: the state and businesses should work together to create simpler, more uniform sales and use tax systems.

 

Streamlined Sales Tax Registration System

To register, you may use the Streamlined Registration System. Alternatively, sellers may also use the Streamlined Sales Tax Registration System to establish a sales tax account with the 23 SSUTA member states in a single registration.

Register Now

 

Streamlined Sales Tax Useful Links

 

Sales & Use Tax Voluntary Disclosure Program

South Dakota's Voluntary Disclosure Program is designed to help businesses or individuals get into compliance with South Dakota's sales and use tax laws. You can remain anonymous while investigating whether this program is right for your business. However, if you decide to participate in the program, you will need to apply in writing. If you already have a South Dakota tax license for sales and use tax, you cannot participate in this program.

 

Benefits of Participating

  • Possible waiver of the penalty charges
  • Agreement that the Department will not pursue criminal prosecution
  • Sixty days to determine the liability and prepare the returns

 

Qualifying for Voluntary Disclosure

To qualify for a voluntary disclosure agreement, you or your business:

  • must not be currently registered to collect and pay sales, use, and contractor's excise tax in South Dakota,
  • must not have been contacted by either the Department of Revenue or the Multistate Tax Commission to schedule an audit, or to complete a nexus questionnaire,
  • are not under audit for any South Dakota tax,
  • are not currently under investigation by any law enforcement agency, and you are not currently the subject of a civil action or a criminal prosecution involving the sales and use tax covered by the agreement,
  • agree to register, file returns, and pay the tax due for the look-back period within the time frame specified in the agreement,
  • will make records available for audit to verify the amount of your liability and the accuracy of your statements upon request.

 

Application Process

Anyone can contact the Department anonymously to find out more about the program. To remain anonymous when making the formal application, you may engage a representative, such as a tax preparer, accountant or attorney. You may find it beneficial to complete a voluntary disclosure with the Multistate Tax Commission if you have multiple states in which you need to register. Your written request should contain the following information:

  1. A description of your activities and the date the activities began, including whether you do any of the following:
    • own or lease property in the state
    • have employees or independent sales representatives soliciting sales in the state
    • have inventory located in the state
    • make deliveries into the state and, if so, the means of transportation used
  2. An estimate of the tax liability for previous tax periods.
  3. A statement of whether you have collected South Dakota taxes.
  4. A statement that you have not been contacted previously by South Dakota or the Multistate Tax Commission Nexus Program.

Multitstate Disclosure Form

 

Sales of Products or Service within Indian Country

Woman Working on Phone

South Dakota has nine tribes. Five tribes currently have comprehensive tax collection agreements; two tribes have limited agreements; and two tribes do not have sales or use tax agreements. It is our recommendation that prior to working within Indian country, you contact the tribe to see what requirements they may have for businesses / contractors working within their jurisdictions. 

 

Tax Collection Agreements

Currently, five Indian tribes in South Dakota have comprehensive tax collection agreements with the State that include, but are not limited to, sales, use, tourism, and contractor’s excise taxes. The five Indian tribes with comprehensive tax collection agreements are Cheyenne River Sioux Tribe, Crow Creek Sioux Tribe, Oglala Sioux Tribe, Rosebud Sioux Tribe, and Standing Rock Sioux Tribe. Two Indian tribes have limited tax collection agreements that include, but are not limited to, use tax and contractor’s excise tax. The two Indian tribes with limited tax collection agreements are the Sisseton Wahpeton Oyate and the Yankton Sioux Tribe.

The tax collection agreements ensure that all retail transactions or construction services on property included in a tax collection agreement are subject to the same taxes, tax rates, and exemptions. All businesses, including those owned by tribal members, are responsible for remitting tax. Indian country that is part of a tax collection agreement is considered a Special Jurisdiction. All tax due in each Special Jurisdiction is reported on the state tax return using the code assigned to that Special Jurisdiction. The tax remitted is then distributed between the State and Tribal governments according to the terms of the tax collection agreements.

Comprehensive Tax Collection Agreement

The five Indian tribes with comprehensive tax collection agreements are Cheyenne River Sioux Tribe, Crow Creek Sioux Tribe, Oglala Sioux Tribe, Rosebud Sioux Tribe, and Standing Rock Sioux Tribe. All five of these agreements include sales, use, contractor’s excise, and tourism tax. The Special Jurisdiction areas for the five comprehensive tax collection agreements are as follows:

  • Cheyenne River Special Jurisdiction: the Cheyenne River Indian Reservation, which is Dewey and Ziebach Counties, excluding a 500 foot strip of land in the northern-most portions of Dewey and Ziebach Counties.
  • Crow Creek Special Jurisdiction: the Crow Creek Indian Reservation, which includes portions of Hughes, Hyde, and Buffalo Counties.
  • Oglala Special Jurisdiction: the Pine Ridge Indian Reservation, which is Oglala Lakota County, and that portion of Jackson County south of the White River. This Special Jurisdiction also includes the Allen Store in Allen, SD, and the East Wind Casino and Sunrise Housing Development, which is located on the east edge of Martin, SD.
  • Rosebud Special Jurisdiction: the Rosebud Indian Reservation, which is Todd County. This Special Jurisdiction also includes certain Indian country defined by 18 U.S.C. § 1151 (b) and (c) in Mellette, Tripp, and portions of Gregory and Lyman Counties controlled by the Rosebud Sioux Tribe.
  • Standing Rock Special Jurisdiction: the Standing Rock Indian Reservation, which is Corson County and a 500 foot strip of land in the northern-most portions of Dewey and Ziebach Counties.

 

Limited Tax Collection Agreement

The two Indian tribes with limited tax collection agreements are the Sisseton Wahpeton Oyate and the Yankton Sioux Tribe. The limited agreements include use tax and contractor’s excise tax, but not sales tax at each of the specific businesses and locations listed below.

  1. Sisseton Wahpeton Oyate
    • The Dakota Connection Property — a casino, restaurant, convenience store, and gas station located east of Sisseton at the junction of I-29 and HWY 10;
    • The Agency Village Property — a convenience store and gas station located in Agency Village (10 miles south of Sisseton);
    • The Dakota Sioux Property — a casino, hotel, restaurant, convenience store, and gas station located northwest of Watertown;
    • The Buffalo Lanes Property — a bowling alley located east of Sisseton at the junction of I-29 and HWY 10; and
    • Dakota Crossing Grocery Store — a grocery store located east of Sisseton on HWY 10.

  2. Yankton Sioux Tribe 
    • Fort Randall Casino & Smokeshop property; and
    • Yankton Sioux Tribe Travel Plaza

 

Sales Tax and Use Tax

Sales tax is assessed on products and services at the time of purchase, lease, or rental. Use tax is due on purchases if no sales tax has been imposed. Do not remit additional state tax on these transactions. Sales tax and use tax are reported on the state sales tax return.

  • Products or services purchased or delivered within the Special Jurisdictions are subject to 4.5% sales tax or use tax.
  • State and tribal sales and use taxes are reported under the appropriate Special Jurisdiction codes on the state sales tax return.

 

How to Report Sales Tax and / or Use Tax for Special Jurisdictions

  • Include all sales on Line 1, Gross Sales. All sales to exempt entities, such as Tribal governments, should be included on this line.
  • Deduct sales to Tribal governments (nontaxable sales) on Line 3, Non-Taxable Sales.
  • Deduct taxable sales made within the Special Jurisdictions (Indian country included in a Tax Collection Agreement) on Line 4, Special Jurisdiction Sales.

Under Line 6, City and Special Jurisdiction Calculation Detail, see Special Jurisdiction Codes and Rates Chart listed below.

  • Report taxable sales made within Special Jurisdictions using the code assigned to that Jurisdiction.
  • Report taxable sales subject to municipal tax under the appropriate municipal name and code.
Special Jurisdiction Code Rate
Cheyenne River Special Jurisdiction 408-4 4.5% (Sales & Use Tax)
Crow Creek Special Jurisdiction 417-4 4.5% (Sales & Use Tax)
Oglala Special Jurisdiction 411-4 4.5% (Sales & Use Tax)
Rosebud Special Jurisdiction 412-4 4.5% (Sales & Use Tax)
Standing Rock Special Jurisdiction 413-4 4.5% (Sales & Use Tax)
Sisseton Wahpeton Special Jurisdiction 414-4 4.5% (Use Tax)
Yankton Special Jurisdiction 418-4 4.5% (Use Tax)


For more information, see Tribal Tax Facts (PDF).

 

Business Education Program

Woman Smiling at a Desk

Basic Sales Tax Seminar

These three-hour seminars are held in Sioux Falls, Rapid City, and Mitchell three to four different times throughout the year. Webinars will be held periodically. Three CPE credits and/or 0.3 CEU credits are awarded for those who apply for them and attend the full seminar. Each seminar covers:

  • How and when to apply for a tax license
  • Exemptions from sales and use taxes
  • Use tax
  • Municipal taxes
  • Purchases for resale
  • How to file returns, both by paper and electronically

Find Upcoming Seminars

 

MN/SD Border Tax Seminars

A three-hour MN/SD Border Sales Tax Seminar and a three-hour ND/SD Border Construction Contractors Seminar are held twice a year in Sioux Falls, South Dakota. A total of 3.0 CPE credits and/or 0.3 CEU credits are awarded for each seminar for those who apply for them and attend each entire seminar. If both seminars are attended, an individual can earn 6.0 CPE credits and/or 0.6 CEU credits.

MN/SD Border Tax Seminar – Sales Tax (9:00-12:00 p.m.)

Topics include:

  • Requirements to register in SD and MN
  • Awareness of major differences between South Dakota and Minnesota tax laws
  • How these differences may affect your business
  • Practical tips on how to manage sales and use tax obligations for both states
  • Streamlined Sales Tax Project
  • Filing returns

 

MN/SD Border Tax Seminar – Construction Contractors (1:00 – 4:00 p.m.)

Topics include:

  • Requirements for registration in SD and MN
  • Differences between SD and MN taxes for contractors
  • Prime and subcontractors
  • Point of taxation
  • Special jurisdictions/tribal agreements
  • Owner furnished materials
  • Qualified utilities
  • Filing returns

Find Upcoming Seminars

 

MN/SD Border Tax Seminars

A three-hour ND/SD Border Sales Tax Seminar and a two-hour ND/SD Border Construction Contractors Seminar are held twice a year, once in the spring in South Dakota and once in the fall in North Dakota. A total of 3.0 CPE and/or .3 CEU credits are awarded for the Sales Tax seminar, and 2.0 CPE and/or .2 CEU credits are awarded to the Construction Contractors seminar if requested. If an individual attends both seminars, or a full day, 5.0 CPE and/or 0.5 CEU credits are awarded.

ND/SD Border Tax Seminar – Sales Tax (9:00 – 12:00 p.m.)

Topics include:

  • Requirements to register in SD and ND
  • Awareness of major differences between SD and ND tax laws
  • How the differences between state tax laws may affect your business
  • Practical tips on how to manage sales and use tax obligations for both states
  • Streamline Sales Tax Project
  • Available resources
  • Filing returns

 

ND/SD Border Tax Seminar – Construction Contractors (1:00 – 3:00 p.m.)

Topics include:

  • Requirements for registration in SD and MN
  • Differences between SD and MN taxes for contractors
  • Prime and subcontractors
  • Point of taxation
  • Special jurisdictions/tribal agreements
  • Owner furnished materials
  • Qualified utilities
  • Filing returns

Find Upcoming Seminars

 

Sales & Use Tax Online Forms


2019 Sales Tax Statistical Reports

In all cases when you select a month, you will be viewing data compiled from returns filed with the Department during that month. It may cover a variety of taxpayer filing periods, such as monthly, bi-monthly, semi-annually etc. It includes returns filed for the current period and those filed for previous periods.

This report includes all amounts reported on Excise Tax Returns within the Standard Industrial Classification (SIC), Major Group and Division.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows a comparison of municipal tax due reported to the same month in the previous year grouped by city. This report is not a cumulative total, rather the number of sales, use, and municipal gross receipts tax paid to each town per month.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows state taxable sales for each county broken down by cities located within that county compared to the previous year. A city may exist in more than one county.

Shows state taxable sales for each county broken down by cities located within that county and what percentage of the total sales are allocated to each city and county. A city may exist in more than one county.

Shows state taxable sales within the Standard Industrial Classification (SIC), Major Group and Division.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry.

Shows comparison of state taxable sales reported this month to the same month in the previous year grouped by Standard Industrial Classification (SIC) Major Groups and Divisions.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Sales are grouped with the city by zip code and do NOT indicate activity subject to the applicable city tax.

Shows a comparison of municipal tax due for selected cities compared to the same period in the previous year.

Shows firework sales by county for the calendar year.


2018 Sales Tax Statistical Reports

In all cases when you select a month, you will be viewing data compiled from returns filed with the Department during that month. It may cover a variety of taxpayer filing periods, such as monthly, bi-monthly, semi-annually etc. It includes returns filed for the current period and those filed for previous periods.

This report includes all amounts reported on Excise Tax Returns within the Standard Industrial Classification (SIC), Major Group and Division.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows a comparison of municipal tax due reported to the same month in the previous year grouped by city. This report is not a cumulative total, rather the number of sales, use, and municipal gross receipts tax paid to each town per month.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows state taxable sales for each county broken down by cities located within that county compared to the previous year. A city may exist in more than one county.

Shows state taxable sales for each county broken down by cities located within that county and what percentage of the total sales are allocated to each city and county. A city may exist in more than one county.

Shows state taxable sales within the Standard Industrial Classification (SIC), Major Group and Division.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry.

Shows comparison of state taxable sales reported this month to the same month in the previous year grouped by Standard Industrial Classification (SIC) Major Groups and Divisions.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Sales are grouped with the city by zip code and do NOT indicate activity subject to the applicable city tax.


2017 Sales Tax Statistical Reports

In all cases when you select a month, you will be viewing data compiled from returns filed with the Department during that month. It may cover a variety of taxpayer filing periods, such as monthly, bi-monthly, semi-annually etc. It includes returns filed for the current period and those filed for previous periods.

This report includes all amounts reported on Excise Tax Returns within the Standard Industrial Classification (SIC), Major Group and Division.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows a comparison of municipal tax due reported to the same month in the previous year grouped by city. This report is not a cumulative total, rather the number of sales, use, and municipal gross receipts tax paid to each town per month.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows state taxable sales for each county broken down by cities located within that county compared to the previous year. A city may exist in more than one county.

Shows state taxable sales for each county broken down by cities located within that county and what percentage of the total sales are allocated to each city and county. A city may exist in more than one county.

Shows state taxable sales within the Standard Industrial Classification (SIC), Major Group and Division.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry.

Shows comparison of state taxable sales reported this month to the same month in the previous year grouped by Standard Industrial Classification (SIC) Major Groups and Divisions.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Sales are grouped with the city by zip code and do NOT indicate activity subject to the applicable city tax.


2016 Sales Tax Statistical Reports

In all cases when you select a month, you will be viewing data compiled from returns filed with the Department during that month. It may cover a variety of taxpayer filing periods, such as monthly, bi-monthly, semi-annually etc. It includes returns filed for the current period and those filed for previous periods.

This report includes all amounts reported on Excise Tax Returns within the Standard Industrial Classification (SIC), Major Group and Division.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows a comparison of municipal tax due reported to the same month in the previous year grouped by city. This report is not a cumulative total, rather the number of sales, use, and municipal gross receipts tax paid to each town per month.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows state taxable sales for each county broken down by cities located within that county compared to the previous year. A city may exist in more than one county.

Shows state taxable sales for each county broken down by cities located within that county and what percentage of the total sales are allocated to each city and county. A city may exist in more than one county.

Shows state taxable sales within the Standard Industrial Classification (SIC), Major Group and Division.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry.

Shows comparison of state taxable sales reported this month to the same month in the previous year grouped by Standard Industrial Classification (SIC) Major Groups and Divisions.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Sales are grouped with the city by zip code and do NOT indicate activity subject to the applicable city tax.


2015 Sales Tax Statistical Reports

In all cases when you select a month, you will be viewing data compiled from returns filed with the Department during that month. It may cover a variety of taxpayer filing periods, such as monthly, bi-monthly, semi-annually etc. It includes returns filed for the current period and those filed for previous periods.

This report includes all amounts reported on Excise Tax Returns within the Standard Industrial Classification (SIC), Major Group and Division.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows a comparison of municipal tax due reported to the same month in the previous year grouped by city. This report is not a cumulative total, rather the number of sales, use, and municipal gross receipts tax paid to each town per month.

Taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Separately covers the general municipal tax rate and the municipal gross receipts tax rate.

Shows state taxable sales for each county broken down by cities located within that county compared to the previous year. A city may exist in more than one county.

Shows state taxable sales for each county broken down by cities located within that county and what percentage of the total sales are allocated to each city and county. A city may exist in more than one county.

Shows state taxable sales within the Standard Industrial Classification (SIC), Major Group and Division.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry.

Shows comparison of state taxable sales reported this month to the same month in the previous year grouped by Standard Industrial Classification (SIC) Major Groups and Divisions.

Shows state taxable sales within the Standard Industrial Classification (SIC) Division, Major Group & Industry for all cities. Sales are grouped with the city by zip code and do NOT indicate activity subject to the applicable city tax.

Sales & Use Tax Laws & Regulations

Learn more about laws and rules governing South Dakota sales and use tax.

Sales & Use Tax for Individuals

Laws, regulations, and information for individuals regarding taxation on sales and use tax in South Dakota.