South Dakota

Sales Tax Rules

4.2%

State Rate

6.2%

Max Combined

Taxable

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate4.2%

Max Combined Rate6.2%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)N/A

SaaS TaxableYes

Digital Goods TaxableYes

Groceries ExemptNo

Clothing ExemptNo

Filing FrequencyMonthly, Quarterly, or Semi-Annual

Online FilingAvailable

SaaS Tax Details

SaaS is taxable as it is considered a digital product or service.

Grocery Details

Groceries are taxable at the full state rate.

Official Source

South Dakota Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.