South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:39.01 - Rate schedules

Universal Citation: SD Admin Rules 64:06:01:39.01
Current through Register Vol. 51, page 43, September 23, 2024

Retailers may compute the tax imposed by SDCL chapters 10-45, 10-45 D, 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

General Authority: SDCL 10-45-23, 10-45D-13(2), 10-46E-11(3), 10-52-4, 10-52A-7(2).

Law Implemented: SDCL 10-45-2, 10-45-22, 10-45-23, 10-45D-12, 10-46E-8, 10-52-2, 10-52A-6, 10-45-1.4.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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