
South Dakota Restaurant Tax Guide
Prepared by Sales Tax Helper
Table of Contents
- Introduction
- General Rules
- Meals and Drinks
- Exempt Sales
- Alcoholic Beverages
- Tips & Gratuities Rules
- Employee Meals
- Complimentary Meals
- Taxable Purchases
- Food Delivery
- Delivered by Business Direct
- Third-Party Delivery (e.g., Uber Eats)
- Audit Considerations
- Voluntary Disclosure Agreements (VDAs)
- Tax Collected Is the State's Money
- Conclusion
- References & Resources
1. Introduction
You're currently viewing a preview. To access the full guide and unlock tools designed to simplify your sales tax obligations, just create a free account.
Your free Sales Tax Helper account gives you:
- Full access to this and other expert-written guides
- Our Nexus Checker to assess your exposure across states
- State- and industry-specific insights and compliance tips
- Updates on new rules and best practices to stay ahead
No credit card required — just expert tools built to keep you compliant and confident.
Create your free account now to unlock the rest of this guide.

Reviews
-
I can't say enough about Jerry and STH. We were in a bit of a panic re reaching nexus levels and dealing with reseller tax ...
- Mike L. -
My entire experience from intake to resolution with Sales Tax Helper was superior. '11' on a scale of 1-10! Initial meeting ...
- Tim N. -
I sincerely am grateful for the prompt, courteous, and helpful that has been offered me by Sales Tax Helper. My agent, Alex ...
- Carol M. -
When my business needed guidance with sales and use tax, I reached out to Sales Tax Helper through their website and received ...
- Pierce L. -
Jerry & Alex are excellent at what they do. They helped me navigate some very difficult and stressful situations. They’re ...
- Greg M. -
The team at Sales Tax Helper was excellent to work with. I had a complex business sales tax challenge that they methodically ...
- Mike M. -
Alex and Jerry always provide very accurate and prompt responses to my inquiries regarding the sales tax. They also bring ...
- Lukas P. -
Jerry is the best! I made the mistake thinking I could deal with the use tax auditor on my own not realizing that I would be ...
- Gary O.
