{"id":376301,"date":"2016-03-31T21:36:44","date_gmt":"2016-04-01T02:36:44","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/south-dakota-law\/south-dakota-consumer-tax-laws.html"},"modified":"2016-06-20T19:51:12","modified_gmt":"2016-06-21T00:51:12","slug":"south-dakota-consumer-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/south-dakota-law\/south-dakota-consumer-tax-laws.html","title":{"rendered":"South Dakota Consumer Tax Laws"},"content":{"rendered":"\n
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South Dakota Consumer Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Tax laws and codes can seem daunting and complex. But it’s helpful if you think of state taxation as two basic types of consumer tax laws: those for state revenue, and those aiming to discourage certain behaviors.<\/p>\n

All states collect some variety of consumer taxes<\/a>, such as liquor and gambling taxes, to help pay for schools, infrastructure needs, and other shared state resources. Most states, including South Dakota, also levy sales tax on retail transactions.<\/p>\n

South Dakota State Retail Sales Tax Laws<\/h2>\n

Retail sales tax is the state of South Dakota’s principal tax source. Businesses making retail sales in South Dakota collect sales tax<\/a> from their customers on tangible personal property items and some services. South Dakota’s general sales tax rate is 4 percent.<\/p>\n

Do I Owe a Use Tax in South Dakota?<\/h2>\n

Maybe. If you purchase items or services through a catalog, over the Internet, or make exempt purchases while visiting in another state, you may owe South Dakota use tax<\/a>.<\/p>\n

You owe use tax to South Dakota:<\/p>\n