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Marijuana leaf

Recreational Marijuana

On November 3, 2020, voters approved the addition of Constitutional Amendment A to the South Dakota Constitution. On February 8, 2021, the Sixth Judicial Circuit Court ruled Amendment A is unconstitutional. An appeal was filed with the South Dakota Supreme Court. On April 28, 2021, the South Dakota Supreme Court heard final arguments. At this time, the court has not issued a decision. 

Medical Cannabis

Sales or use tax applies to the purchase of medical cannabis.

Sales or use tax also applies to the purchase or lease of products or services, including products and services delivered electronically, that are purchased by an individual for the purpose of growing medical cannabis for personal use. Use tax applies when sales tax was not charged.

The state sales and use tax rate is 4.5%. In addition, municipal tax will apply when possession is taken, or the product is consumed or utilized within city limits.

For additional resources, please refer to the following:

For information regarding medical cannabis (aka: medical marijuana), please visit the Department of Health's website here.

Additional Information

As additional information is available, we will be updating our website. Please continue to check back.