Local Taxes & Fees in Sioux Falls, SD (2026)
1 verified local taxes & fees rules for Sioux Falls, South Dakota, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
South Dakota classifies business activity for sales-and-use tax under SDCL Ch. 10-45, with Sioux Falls layering a 2% municipal sales tax plus a 1% gross receipts tax on lodging, prepared food, and admissions.
Sioux Falls Business Sales Tax Classes
Some RestrictionsLooking for Minnehaha County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Sioux Falls city rules.
Local Taxes & Fees in Minnehaha County →