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

Source: 15 SDR 58, effective October 19, 1988; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 32 SDR 225, effective July 3, 2006.

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.