South Dakota Sales Tax on Pollution Control Equipment South Dakota: Sales Tax Handbook

South Dakota:

Are Pollution Control Equipment 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 pollution control equipment in South Dakota. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


General Pollution Control Equipment
EXEMPT
Sales of are exempt from the sales tax in South Dakota.



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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/pollution-control-equipment