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South Dakota sales tax rates by ZIP code
The state rate was temporarily reduced to 4.2% and is scheduled to return to 4.5% — worth watching.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in South Dakota
Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
- State base rate4.2%
- Local taxesYes — city, county and/or special district rates apply on top
- ShippingTaxable either way — separate or combined with handling
- Taxing jurisdictions we track269
- ZIP codes with more than one rate231 of 385 (60%) — a single rate per ZIP code would be wrong for these
- Update frequencyMonthly, delivered two business days before the month begins
See the SD data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 SD rows.
What's in the South Dakota rate file
South Dakota data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official South Dakota sales tax resources
Every link below goes to an official South Dakota government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- South Dakota Department of RevenueThe agency that administers sales tax in South Dakota (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Official rate lookupCheck a rate at the source, by address or jurisdiction (opens in a new tab)
- Downloadable rate tablesThe state's own rate and boundary files (opens in a new tab)
- Local & municipal taxHow cities and counties handle their share (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
How local tax works in South Dakota. State-collected. Municipal sales and use tax and the 1% municipal gross receipts tax are administered solely by the Department and reported on the same return as the state tax.
Worth knowing. Only municipalities impose local tax, not counties, and they may change a rate only on 1 January or 1 July — which makes rate changes unusually predictable. Watch the separate 1% municipal gross receipts tax on lodging, prepared food, alcohol and admissions.
Questions
South Dakota sales tax questions
What is the sales tax rate in South Dakota?
The statewide base rate is 4.2%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
Is shipping taxable in South Dakota?
Generally yes. In South Dakota a delivery charge is taxable whether you bill it on its own or roll it in with handling.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in South Dakota?
We track 269 bodies that actually levy a sales tax in South Dakota — 264 cities and 5 special districts — across 385 SD ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.
Where can I download South Dakota sales tax rates?
Every Sales Tax Systems edition includes South Dakota along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the SD rows in it.
Sales tax rates in other states
South Dakota is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample