South Dakota Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 in sales delivered to South Dakota customers.
4.20% statewide sales tax rate, with an average combined state and local rate of 6.10%.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 4.20% Average combined rate (state + local): 6.10% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2023-07-01 |
| Department of Revenue |
Check South Dakota nexus with your numbers
If your sales are close to the South Dakota threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare South Dakota against every other state where you sell.
How South Dakota nexus works
Economic nexus in South Dakota triggers at $100,000 in gross sales delivered into South Dakota in the current or prior calendar year. No transaction count threshold.
Filing frequency
Filing frequency in South Dakota depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, South Dakota has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
South Dakota sales tax by topic
- South Dakota · E-commerceGeneral e-commerce sales tax rules
- South Dakota · ShopifyShopify-specific sales tax guidance
- South Dakota · AmazonAmazon FBA and marketplace sales tax
- South Dakota · SaaSSoftware-as-a-service sales tax rules
- South Dakota · ThresholdsEconomic and transaction nexus thresholds
- South Dakota · FilingFiling frequency and procedures
- South Dakota · Marketplace FacilitatorMarketplace facilitator law for the state
- South Dakota · DropshippingDropshipping sales tax rules and resale certificates
- South Dakota · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to South Dakota
If you sell into South Dakota, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does South Dakota have sales tax?
- Yes. South Dakota has a 4.20% statewide sales tax rate, plus an average local rate of 1.90%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-04-27.
- Do I have to collect sales tax in South Dakota?
- You must collect South Dakota sales tax if your economic nexus threshold is met: $100,000 in sales to South Dakota customers.
- What is South Dakota's sales tax rate?
- South Dakota's base state rate is 4.20% plus an average local rate of 1.90%. Always check the exact rate at the customer's delivery address before charging.
- Does South Dakota have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit South Dakota sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is South Dakota's marketplace facilitator threshold for sales tax?
- South Dakota applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in South Dakota sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect South Dakota sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did South Dakota's economic nexus law take effect?
- South Dakota's current economic nexus rule took effect on 2023-07-01.
Sources
date_retrieved: 2026-04-27