South Dakota Sales Tax on Services South Dakota: Sales Tax Handbook

South Dakota:

Are 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 services in South Dakota, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


Janitorial Services
TAXABLE
Sales of janitorial services are subject to sales tax in South Dakota.

Transportation Services
TAXABLE
In the state of South Dakota, certain railroad, river or canal, and air transportation; trucking and courier services; and local and suburban passenger transportation, with the exception of limousine services, are considered to be exempt.


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