Sales Tax in Elk Point, South Dakota in 2025

We'll walk you through how the sales tax rate is determined for Elk Point and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Elk Point.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis. 

Elk Point Sales Tax Rate 2025

Elk Point is located in Union County in South Dakota, United States, and has a sales tax rate of 6.200%. This is the combination of local and state sales tax rates.

Here is the breakdown of the Elk Point's sales tax:

This rate applies to the following zip codes in Elk Point:

How Does the Elk Point Sales Tax Compare to the Rest of South Dakota?

Elk Point has one of the lowest sales tax rates in South Dakota. At 6.200%, it is only 2.000% higher than South Dakota’s lowest rate (4.200% in places such as Naples).

In contrast, Elk Point’s rate is 1.000% lower than South Dakota’s highest rate (7.200% in places such as Roslyn).

To give you a better idea, here’s a comparison of Elk Point sales tax rates with a few other cities in South Dakota:

You can also compare the sales tax rate of Elk Point against the South Dakota cities closest in population size:

• Redfield's sales tax rate is 6.200%
• Fort Pierre's sales tax rate is 6.200%

What Creates Sales Tax Nexus in Elk Point?

Elk Point follows the same sales tax nexus rules as South Dakota.

Read More: Check out this detailed guide on Sales Tax in South Dakota.

You have sales tax nexus in Elk Point if you fulfill any of these conditions:

• Physical presence: Businesses that have a physical presence in South Dakota.
• Economic nexus: Remote sellers whose gross revenue from sales into South Dakota exceeds $100,000 in the current or previous calendar year.

Learn more about sales tax nexus and when you’re required to collect sales tax.

What Products Are Exempt from Elk Point Sales Tax?

Elk Point follows South Dakota's sales tax rules with no special exceptions.

The following items are exempt from sales tax in Elk Point:

• The sale of drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, and medical devices under a doctor’s prescription.
• Repair parts, services, and maintenance for farm machinery, attachments, and irrigation equipment are exempt from sales and use tax.
• Sales of gasoline, diesel fuels, gasohol, alcohol fuels, propane, kerosene, aviation fuel, jet fuel, and other similar combustible fuels are subjected to the South Dakota fuel tax.

Who Needs a Sales Permit in Elk Point?

Businesses that exceed specific revenue thresholds should obtain a South Dakota sales tax license and collect the applicable sales tax in Elk Point.

How to Collect Sales Tax in Elk Point

South Dakota follows destination-based sales tax sourcing for both in-state and out-of-state businesses, which also applies for Elk Point. This means that if you sell to a resident living in South Dakota, you must apply the sales tax rate based on the buyer’s shipping address.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Elk Point

You can file Elk Point sales tax returns using the these methods:

• Automated: Let Zamp handle your South Dakota sales tax filing and remittance so you won’t ever have to deal with a sales tax return.
• File online: File electronically through the EPath.

About the author

Zamp Team

The Zamp Team consists of experienced writers and editors who are dedicated to researching sales tax topics to help readers make smart decisions about their business and sales tax compliance. Collectively, the team has over 200 years of sales tax experience..