South Dakota Consumer Taxes

Sales Tax
4% §10-45-2

Cigarette Tax
26.5 mills/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/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

Inside South Dakota Consumer Taxes