South Dakota Counties May Impose 0.5% Sales Tax to Offset Property Taxes, Pending Voter Approval

• Effective July 1, 2026, South Dakota counties may impose a 0.5% sales tax if approved by voters.
• Revenue from this county sales tax must be used to reduce county property taxes.
• Property tax bills will reflect any credits applied due to the new county sales tax starting with taxes payable in 2028.
• Contractors may list excise and use taxes as separate line items on contracts and bills.

Source: sdlegislature.gov

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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