South Dakota Sales Tax on Occasional Sales South Dakota: Sales Tax Handbook

South Dakota:

Are Occasional Sales 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 occasional sales in South Dakota, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


General Occasional Sales
EXEMPT
Sales of are exempt from the sales tax in South Dakota.

Motor Vehicles
EXEMPT
In the state of South Dakota, items are exempt from the general sales and use tax, but are subject to separate tax.



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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/occasional-sales