South Dakota Sales and Use Tax Guide for Retailers & E-Commerce Sellers

• Economic Nexus Threshold: South Dakota requires remote sellers to register for sales tax if gross sales exceed USD 100,000 in a calendar year.
• State and Local Tax Rates: The state sales tax rate is 4.2%, with local rates ranging from 1% to 2%, plus other applicable taxes.
• Sales and Use Tax Administration: The South Dakota Department of Revenue administers sales and use tax, with penalties for late filing and payment.

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