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Transportation and Delivery Charges in South Dakota

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

Top South Dakota Sales and Use Tax Reporting Errors are listed in this resource:

Non-profits and churches not exempt from South Dakota sales tax

Non-profits and churches exempt from federal income tax are still subject to South Dakota sales and use tax on their purchases. Source:

South Dakota: Credit Card Surcharge or Swipe Fee

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.