South Dakota Sales Tax on Vending Machine Sales South Dakota: Sales Tax Handbook

South Dakota:

Are Vending Machine 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 vending machine sales in South Dakota, including food and merchandise. To learn more, see a full list of taxable and tax-exempt items in South Dakota.


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

Merchandise
TAXABLE
Sales of merchandise are subject to sales tax in South Dakota.


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