2016 South Dakota State Sales and Use Tax Increase

Effective June 1, 2016 the South Dakota state sales 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