South Dakota Sales Tax on Food and Meals South Dakota: Sales Tax Handbook

South Dakota:

Are Food and Meals 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 food and meals in South Dakota, including catering and grocery food. To learn more, see a full list of taxable and tax-exempt items in South Dakota.

In the state of South Dakota, any voluntary gratuities which are distributed to employees are not considered to be taxable.

Grocery Food
Sales of grocery food are subject to sales tax in South Dakota.

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