South Dakota Use Tax

On March 27, 2023, House Bill 1137 was signed into law. This bill decreases the state sales and use tax rate from 4.5% to 4.2%, effective July 1, 2023. Additional rates affected by the change are the special jurisdiction tax, excise tax on farm machinery and attachment units, the amusement…

According to the South Dakota Department of Revenue, use tax is the counterpart of the South Dakota sales tax. The two taxes apply to the sales of the same products and services, have the same tax rates, and have similar laws. The difference is in how the taxes are applied.