Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Retailers may compute the tax imposed by SDCL chapters 10-45, 10-45D, 10-52, 10-52A, and 10-46E according to the following schedules. Retailers may request the rate schedules from the department. 4% TAX TABLE 5% TAX TABLE 6% TAX TABLE Sale Tax Sale Tax Sale Tax .01 .12 .00 .01 .09 .00 .01 .08 .00 .13 .37 .01 .10 .29 .01 .09 .24 .01 .38 .62 .02 .30 .49 .02 .25 .41 .02 .63 .87 .03 .50 .69 .03 .42 .58 .03 .88 1.12 .04 .70 .89 .04 .59 .74 .04 1.13 1.37 .05 .90 1.09 .05 .75 .91 .05 1.38 1.62 .06 1.10 1.29 .06 .92 1.08 .06 1.63 1.87 .07 1.30 1.49 .07 1.09 1.24 .07 1.88 2.12 .08 1.50 1.69 .08 1.25 1.41 .08 2.13 2.37 .09 1.70 1.89 .09 1.42 1.58 .09 2.38 2.62 .10 1.90 2.09 .10 1.59 1.74 .10 2.63 2.87 .11 2.10 2.29 .11 1.75 1.91 .11 2.88 3.12 .12 2.30 2.49 .12 1.92 2.08 .12 3.13 3.37 .13 2.50 2.69 .13 2.09 2.24 .13 3.38 3.62 .14 2.70 2.89 .14 2.25 2.41 .14 3.63 3.87 .15 2.90 3.09 .15 2.42 2.58 .15 3.88 4.12 .16 3.10 3.29 .16 2.59 2.74 .16 4.13 4.37 .17 3.30 3.49 .17 2.75 2.91 .17 4.38 4.62 .18 3.50 3.69 .18 2.92 3.08 .18 4.63 4.87 .19 3.70 3.89 .19 3.09 3.24 .19 4.88 5.12 .20 3.90 4.09 .20 3.25 3.41 .20 5.13 5.37 .21 4.10 4.29 .21 3.42 3.58 .21 5.38 5.62 .22 4.30 4.49 .22 3.59 3.74 .22 5.63 5.87 .23 4.50 4.69 .23 3.75 3.91 .23 5.88 6.12 .24 4.70 4.89 .24 3.92 4.08 .24 6.13 6.37 .25 4.90 5.09 .25 4.09 4.24 .25 6.38 6.62 .26 5.10 5.29 .26 4.25 4.41 .26 6.63 6.87 .27 5.30 5.49 .27 4.42 4.58 .27 6.88 7.12 .28 5.50 5.69 .28 4.59 4.74 .28 7.13 7.37 .29 5.70 5.89 .29 4.75 4.91 .29 7.38 7.62 .30 5.90 6.09 .30 4.92 5.08 .30 7.63 7.87 .31 6.10 6.29 .31 5.09 5.24 .31 7.88 8.12 .32 6.30 6.49 .32 5.25 5.41 .32 8.13 8.37 .33 6.50 6.69 .33 5.42 5.58 .33 8.38 8.62 .34 6.70 6.89 .34 5.59 5.74 .34 8.63 8.87 .35 6.90 7.09 .35 5.75 5.91 .35 8.88 9.12 .36 7.10 7.29 .36 5.92 6.08 .36 9.13 9.37 .37 7.30 7.49 .37 6.09 6.24 .37 9.38 9.62 .38 7.50 7.69 .38 6.25 6.41 .38 9.63 9.87 .39 7.70 7.89 .39 6.42 6.58 .39 9.88 10.12 .40 7.90 8.09 .40 6.59 6.74 .40 8.10 8.29 .41 6.75 6.91 .41 8.30 8.49 .42 6.92 7.08 .42 8.50 8.69 .43 7.09 7.24 .43 8.70 8.89 .44 7.25 7.41 .44 8.90 9.09 .45 7.42 7.58 .45 9.10 9.29 .46 7.59 7.74 .46 9.30 9.49 .47 7.75 7.91 .47 9.50 9.69 .48 7.92 8.08 .48 9.70 9.89 .49 8.09 8.24 .49 9.90 10.09 .50 8.25 8.41 .50 8.42 8.58 .51 8.59 8.74 .52 8.75 8.91 .53 8.92 9.08 .54 9.09 9.24 .55 9.25 9.41 .56 9.42 9.58 .57 9.59 9.74 .58 9.75 9.91 .59 9.92 10.08 .60 7% TAX TABLE 8% TAX TABLE Sale Tax Sale Tax .01 .07 .00 .01 .06 .00 .08 .21 .01 .07 .18 .01 .22 .35 .02 .19 .31 .02 .36 .49 .03 .32 .43 .03 .50 .64 .04 .44 .56 .04 .65 .78 .05 .57 .68 .05 .79 .92 .06 .69 .81 .06 .93 1.07 .07 .82 .93 .07 1.08 1.21 .08 .94 1.06 .08 1.22 1.35 .09 1.07 1.18 .09 1.36 1.49 .10 1.19 1.31 .10 1.50 1.64 .11 1.32 1.43 .11 1.65 1.78 .12 1.44 1.56 .12 1.79 1.92 .13 1.57 1.68 .13 1.93 2.07 .14 1.69 1.81 .14 2.08 2.21 .15 1.82 1.93 .15 2.22 2.35 .16 1.94 2.06 .16 2.36 2.49 .17 2.07 2.18 .17 2.50 2.64 .18 2.19 2.31 .18 2.65 2.78 .19 2.32 2.43 .19 2.79 2.92 .20 2.44 2.56 .20 2.93 3.07 .21 2.57 2.68 .21 3.08 3.21 .22 2.69 2.81 .22 3.22 3.35 .23 2.82 2.93 .23 3.36 3.49 .24 2.94 3.06 .24 3.50 3.64 .25 3.07 3.18 .25 3.65 3.78 .26 3.19 3.31 .26 3.79 3.92 .27 3.32 3.43 .27 3.93 4.07 .28 3.44 3.56 .28 4.08 4.21 .29 3.57 3.68 .29 4.22 4.35 .30 3.69 3.81 .30 4.36 4.49 .31 3.82 3.93 .31 4.50 4.64 .32 3.94 4.06 .32 4.65 4.78 .33 4.07 4.18 .33 4.79 4.92 .34 4.19 4.31 .34 4.93 5.07 .35 4.32 4.43 .35 5.08 5.21 .36 4.44 4.56 .36 5.22 5.35 .37 4.57 4.68 .37 5.36 5.49 .38 4.69 4.81 .38 5.50 5.64 .39 4.82 4.93 .39 5.65 5.78 .40 4.94 5.06 .40 5.79 5.92 .41 5.07 5.18 .41 5.93 6.07 .42 5.19 5.31 .42 6.08 6.21 .43 5.32 5.43 .43 6.22 6.35 .44 5.44 5.56 .44 6.36 6.49 .45 5.57 5.68 .45 6.50 6.64 .46 5.69 5.81 .46 6.65 6.78 .47 5.82 5.93 .47 6.79 6.92 .48 5.94 6.06 .48 6.93 7.07 .49 6.07 6.18 .49 7.08 7.21 .50 6.19 6.31 .50 7.22 7.35 .51 6.32 6.43 .51 7.36 7.49 .52 6.44 6.56 .52 7.50 7.64 .53 6.57 6.68 .53 7.65 7.78 .54 6.69 6.81 .54 7.79 7.92 .55 6.82 6.93 .55 7.93 8.07 .56 6.94 7.06 .56 8.08 8.21 .57 7.07 7.18 .57 8.22 8.35 .58 7.19 7.31 .58 8.36 8.49 .59 7.32 7.43 .59 8.50 8.64 .60 7.44 7.56 .60 8.65 8.78 .61 7.57 7.68 .61 8.79 8.92 .62 7.69 7.81 .62 8.93 9.07 .63 7.82 7.93 .63 9.08 9.21 .64 7.94 8.06 .64 9.22 9.35 .65 8.07 8.18 .65 9.36 9.49 .66 8.19 8.31 .66 9.50 9.64 .67 8.32 8.43 .67 9.65 9.78 .68 8.44 8.56 .68 9.79 9.92 .69 8.57 8.68 .69 9.93 10.07 .70 8.69 8.81 .70 8.82 8.93 .71 8.94 9.06 .72 9.07 9.18 .73 9.19 9.31 .74 9.32 9.43 .75 9.44 9.56 .76 9.57 9.68 .77 9.69 9.81 .78 9.82 9.93 .79 9.94 10.06 .80
Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006.