South Dakota Sales Tax on Medical Goods and Services South Dakota: Sales Tax Handbook

South Dakota:

Are Medical Goods and Services subject to sales tax?

While South Dakota's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of medical goods and services in South Dakota, including medical devices, medical services and medicines. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


Medical Devices
EXEMPT
In the state of South Dakota, a prescription is required.

Medical Services
EXEMPT
Sales of medical services are exempt from the sales tax in South Dakota.

Medicines
TAXABLE
In the state of South Dakota, medicines are considered to be exempt if furnished by medical personnel.



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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/medical-goods-and-services