Rates verified January 2026 · Source: South Dakota Dept. of Revenue

South Dakota Sales Tax Calculator 2026

Sioux Falls 6.2% · Rapid City 6.2% · SD base 4.2%

South Dakota has a 4.2% state sales tax (reduced from 4.5% in 2023). Most cities add 2% for a common combined rate of 6.2%. South Dakota is historically significant as the state behind the 2018 South Dakota v. Wayfair Supreme Court case that enabled states to collect online sales tax from out-of-state sellers.

State guide Shipping rules Grocery tax Reverse formula

Quick answer

Use 6.2% as the starting South Dakota sales tax rate.

The calculator below lets you add tax to a price or remove tax from a receipt total. Pick a city when available, or type the exact local rate from the official source.

State base rate

4.2%

Average combined

6.4%

Sioux Falls rate

6.2% combined

Calculator

City (optional — fills rate)

Sales tax rate — type any % (editable)

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Amount before tax

Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

South Dakota combined rates by city — 2026 reference

Sioux Falls
Minnehaha County · State 4.2% + City 2%
6.2%
Rapid City
Pennington County · State 4.2% + City 2%
6.2%
Aberdeen
Brown County · State 4.2% + City 2%
6.2%
Brookings
Brookings County · State 4.2% + City 2%
6.2%
Watertown
Codington County · State 4.2% + City 2%
6.2%
Mitchell
Davison County · State 4.2% + City 2%
6.2%

ZIP and district rules can differ. Verify on South Dakota Dept. of Revenue.

Formula

How to calculate South Dakota sales tax

Multiply the taxable price by the combined state and local rate. Then add the tax amount to the original price to get the final checkout total.

Sales tax formula

Sales tax = item price x (rate / 100)

Final total = item price + sales tax

Enter the item price before tax.
Use the city rate above or type the exact local rate from the official source.
Calculate the sales tax amount and final total instantly.

Example	Formula	Tax	Total
$100 purchase in Sioux Falls	$100.00 x 6.2%	$6.20	$106.20
$250 purchase in Rapid City	$250.00 x 6.2%	$15.50	$265.50
Reverse tax from $106.2 in Sioux Falls	$106.2 ÷ 1.06200 ≈ $100.00 pre-tax; about $6.20 was sales tax.	$100.00 before tax	$100.00 before tax

South Dakota sales tax examples

Common receipt calculations using high-search city rates.

$100 purchase in Sioux Falls

$106.2 total

$100.00 × 6.2% = $6.20 sales tax in Sioux Falls, South Dakota.

$250 purchase in Rapid City

$265.5 total

$250.00 × 6.2% = $15.50 sales tax in Rapid City, South Dakota.

Reverse tax from $106.2 in Sioux Falls

$100.00 before tax

$106.2 ÷ 1.06200 ≈ $100.00 pre-tax; about $6.20 was sales tax.

State rate: 4.2%

Avg combined: 6.4%

Economic nexus: $100,000 in sales OR 200 transactions in South Dakota

Filing: Monthly or Quarterly

South Dakota Sales Tax

South Dakota reduced its state sales tax from 4.5% to 4.2% in July 2023. Most cities add a 2% local tax for a 6.2% combined rate. SD taxes groceries. South Dakota is historically famous for the 2018 South Dakota v. Wayfair Supreme Court ruling that enabled all US states to require online sellers to collect sales tax regardless of physical presence.

South Dakota combined rates by city

Combined rates vary across South Dakota. Reference cities on this page include: Sioux Falls (6.2%), Rapid City (6.2%), Aberdeen (6.2%), Brookings (6.2%), Watertown (6.2%), Mitchell (6.2%). ZIP codes and special districts can differ — use the official lookup linked above for address-level filing.

Common exemptions in South Dakota

Common exemptions include: Prescription drugs; Medical equipment. Restaurant meals, prepared food, and many services are often taxable even when groceries are exempt.

Online sellers and economic nexus

Out-of-state sellers that exceed $100,000 in sales OR 200 transactions in South Dakota in South Dakota generally must register and collect tax on taxable sales delivered into the state. Marketplace facilitators often remit tax on behalf of third-party sellers.

How to use this calculator

Pick a city from the list or type the combined percentage from your SD tax lookup. Enter a pre-tax amount to add sales tax, or use reverse mode to split tax from a receipt total. Businesses should validate address-level rates in certified tax software before filing returns.

Often taxable in South Dakota

General merchandise
Electronics
Clothing
Groceries (taxed)
Restaurant meals

Common exemptions

Prescription drugs
Medical equipment

Common mistakes to avoid

Using only the state rate

South Dakota's 4.2% state rate is only the starting point. Sioux Falls is 6.2% combined.

Subtracting tax from a gross total

To reverse sales tax, divide by 1 + (rate ÷ 100). Do not subtract the percentage from the tax-inclusive price.

Treating groceries and clothing the same

Exemptions differ by item. Review South Dakota rules for food, apparel, medicine, and digital goods before invoicing.

Quoting the average rate for every address

The 6.4% average is useful for estimates; use address-level rates for compliance and customer quotes.

Official South Dakota sales tax source

Rates and rules on this page were last reviewed in January 2026 against South Dakota Dept. of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.

Rates on this page were compared to South Dakota official Department of Revenue publications as of January 2026.
Sioux Falls is listed at 6.2% combined (State 4.2% + City 2%). Confirm ZIP-level rates before filing.
Destination-based rules usually apply to shipped orders — use the delivery address rate, not the seller's warehouse rate, unless official guidance says otherwise.

South Dakota sales tax — frequently asked questions

What is the South Dakota sales tax rate in 2026?

South Dakota reduced its state rate to 4.2% in 2023. Most cities add 2% for a combined 6.2%.

Does South Dakota tax groceries?

Yes. South Dakota taxes groceries at the full combined rate.

What is the sales tax rate in Sioux Falls, SD?

Sioux Falls uses about 6.2% combined sales tax (State 4.2% + City 2%). Always verify the current rate for your exact address.

Is clothing taxable in South Dakota?

Clothing and footwear are generally taxable in South Dakota at the combined state and local rate unless a specific exemption applies.

Does South Dakota charge sales tax on online purchases?

Remote sellers and marketplaces that exceed South Dakota's economic nexus threshold ($100,000 in sales OR 200 transactions in South Dakota) generally must collect South Dakota sales tax based on the delivery address.

How do I reverse South Dakota sales tax from a receipt total?

Divide the tax-inclusive total by 1 plus the combined rate as a decimal. At 6.4% combined: $108 ÷ 1.08 ≈ $100 before tax.

Is shipping taxable in South Dakota?

Rules differ by state. See our shipping tax calculator and South Dakota Department of Revenue guidance to learn whether delivery, freight, and handling are taxable on your order.

Related tax calculators

🇺🇸 US sales tax (all states)🇬🇧 VAT calculator (UK & EU)🇮🇳 GST calculator (India)🧾 Invoice tax calculator

Use the correct South Dakota sales tax rate

Use this page for quick South Dakota sales tax estimates, receipt checks, and reverse tax calculations. For the most accurate result, choose the closest city rate or verify the exact address-level rate with the official source, then enter that percentage in the calculator.

Open all-state calculator

Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official South Dakota revenue authority or a qualified professional before filing or making business decisions.