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South Dakota Consumer Tax Laws
More Information on Consumer Tax Laws
| Sales Tax | 4% §10-45-2 |
| Cigarette Tax | 26.5 mills* per cigarette §§10-50-3; 10-50-10 |
| Gasoline Tax per Gallon | 22¢ §10-47B-4 |
| Use Tax | Same general rates as sales tax §10-46-2 |
| Liquor Tax | Beer $8.50 per barrel; Wine 3.2-14% 93¢/gal., 14-20% $1.45/gal., 21-24% (except sparkling) $2.07/gal.; All other $3.93/gal.; Additional 2% imposed on all but malt beverages by wholesaler from distiller, manufacturer, or supplier §§35-5-3; 35-5-6.1 |
| Gambling Tax | 8% of adjusted gross proceeds; May be decreased or increased by Commission on Gaming from 5-15% §42-7B-28 |
*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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