2016 South Dakota Sales and Use Tax Increase

Effective June 1, 2016 the South Dakota state sales tax and use tax will increase from 4.0% to 4.5%.

The new tax rate applies to the following:

  • The sale, lease, or rental of tangible personal property, products transferred electronically, and services.
  • Excise tax on the purchase of farm machinery.
  • The amusement device tax.
Scott Swier
Founding Member, Attorney At Law