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South Dakota State Tax Information |
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- Sales Tax and Use
- Sales Tax Rate: 4%; prescriptions and drugs exempt
- Local Sales Tax Rate: 2%
- Automotive: 3% + optional city tax
- Farm Machinery: 3%
- Vending: 0%
- Amusement: 5%
- Rental and Property Tax Rates
- Automobile Rental: 4% + 1% tourism tax
- Hotel and Motel Tax: not to exceed 4% + 1% tourism tax
- Real Estate Transfer Tax: $.50 per $500 of value
- Property Tax: calculated annually based on local need
- Personal Property Tax: none
- Fuel Tax Rates
- Aircaft Fuel Tax: $0.06 per gallon
- Compressed Natural Gas Fuel Tax: $0.10 per 100 cubic feet
- Diesel Tax: $0.22 per gallon
- Jet Fuel Tax: $0.04 per gallon
- Gasoline Tax: $0.22 per gallon
- Gasohol Tax: $0.20 per gallon
- Liquor, Cigarette Tax Rates
- Beer Excise Tax: $ 0.28 per gallon
- Cigarette Tax: $0.53 per pack
- Liquor Excise Tax: under 14%, $0.93 per gallon; over 14% alcohol, $3.93 per
- Other Tobacco Tax: 10% of wholesale price
- Wine Excise Tax: $0.93 per gallon; 14% to 20% alcohol, $1.45 per gallon, over 21% and sparkling wine, $2.07 per gallon; 2% wholesale tax
- Income Tax
- Corporate Income Tax: None
- Individual Income Tax: None
- Miscellaneous Information
- Lottery Sales Tax: 20.9%
- Inheritance Tax: no inheritance tax in North Dakota
- Mobile Phone Tax Rates: 3%
- Contractor’s Excise Tax: 2% + sales tax
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Last Updated ( Monday, 19 June 2006 )
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SD 
