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The gross receipts for architect, engineering, and surveying services are subject to state sales tax plus applicable municipal sales tax. Architect, engineering, or surveying services provided for projects located entirely outside of South Dakota are not subject to South Dakota sales tax.
Several examples of items that exempt from South Dakota sales tax are prescription medications, farm machinery, advertising services, replacement parts, and livestock. These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items.
Professional services are not subject to sales tax in the state of California.
Separately stated postage, shipping, and transportation charges are generally exempt, but crating, handling, packaging, or similar charges are taxable whether separately stated or included in the sale price.
A 2% contractors excise tax is imposed on the gross receipts of all prime and subcontractors engaged in construction services or reality improvement projects. The work must be for the utility company and the prime contractor must receive payment directly from the utility company to be taxed under SDCL 10-46B.
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A 2% contractors excise tax is imposed on the gross receipts of all prime and subcontractors engaged in construction services or reality improvement projects. The work must be for the utility company and the prime contractor must receive payment directly from the utility company to be taxed under SDCL 10-46B.
South Dakota does not have an inheritance tax. The voters of South Dakota repealed the state inheritance tax effective July 1, 2001. There is also no estate tax.
Depending on where you choose to buy a home, property taxes can range from negligible amounts to nearly matching a mortgage payment. Across South Dakota, the effective annual property tax rate stands at 1.14%, the 17th highest among states.
With few exceptions, the sale of products and services in South Dakota is subject to sales or use tax. Services such as auto repair, maintenance, body repair, oil changes, and customizing are subject to state and municipal sales tax. Sales tax applies to the full charge, including parts, labor, and delivery charges.
South Dakota does not have an inheritance tax. The voters of South Dakota repealed the state inheritance tax effective July 1, 2001. There is also no estate tax.

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