South Dakota Sales Tax on Software and Digital Products South Dakota: Sales Tax Handbook

South Dakota:

Are Software and Digital Products 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 software and digital products in South Dakota, including canned software - delivered on tangible media, canned software - downloaded, custom software - delivered on tangible media, custom software - downloaded, customization of canned software and digital products. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


Canned Software - Delivered on Tangible Media
TAXABLE
Sales of canned software - delivered on tangible media are subject to sales tax in South Dakota.

Canned Software - Downloaded
TAXABLE
Sales of canned software - downloaded are subject to sales tax in South Dakota.

Custom Software - Delivered on Tangible Media
TAXABLE
Sales of custom software - delivered on tangible media are subject to sales tax in South Dakota.

Custom Software - Downloaded
TAXABLE
Sales of custom software - downloaded are subject to sales tax in South Dakota.

Customization of Canned Software
TAXABLE
Sales of customization of canned software are subject to sales tax in South Dakota.

Digital Products
TAXABLE
Sales of digital products are subject to sales tax in South Dakota.


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Source: http://www.salestaxhandbook.com/south-dakota/sales-tax-taxability/software-and-digital-products