South Dakota Administrative Rules › Title 64 - REVENUE › Article 64:06 - Sales tax › Chapter 64:06:01 - Administration of program › Section 64:06:01:39.01 - Rate schedules

Current through Register Vol. 51, page 10, July 15, 2024
Retailers may compute the tax imposed by SDCL chapters 10-45, 10-45 D,
	 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
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.