A transportation company’s charge to deliver products is not subject to sales tax. A transportation company does not own the products they are transporting. They transport products owned or sold by their customer. A retailer’s charge for delivery and handling of taxable products is subject to the same state and municipal sales tax as the […]

Top South Dakota Sales and Use Tax Reporting Errors are listed in this resource: http://dor.sd.gov/FINAL/Audits.html

Non-profits and churches exempt from federal income tax are still subject to South Dakota sales and use tax on their purchases. Source:  http://dor.sd.gov/FINAL/Audits.html

South Dakota: Retailers that charge a “swipe fee”, “checkout fee”, or “surcharge” when a customer pays with a credit card will owe sales tax on that additional fee. If the sale includes taxable and non-taxable products, the entire “swipe fee” is taxable.