Jurisdiction detail
South Dakota tax guide
A seeded subnational profile for South Dakota, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
South Dakota Department of Revenue
Overview
South Dakota has no individual or corporate income tax. The state was the originator of the Wayfair economic-nexus rule, requiring out-of-state sellers above thresholds to collect sales tax.
Individual income tax
This jurisdiction does not impose its own individual income tax.
Type: none
Business tax
South Dakota has no corporate income tax but imposes a bank franchise tax on financial institutions.
Sales or indirect tax
South Dakota was the original Wayfair-economic-nexus state.
Base rate: 4.2%
Local rates add 0 to 2 percent.
Deadlines and forms
Sales tax filings monthly, quarterly, or annual depending on volume.
Official authority
Visit South Dakota Department of RevenuePrimary sources
- SD Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.