Effective June 1, 2016, South Dakota’s sales and use tax rate increases from 4% to 4.5%. The new rate applies to: the sale, lease, or rental of tangible personal property, products transferred electronically, and services; excise tax on the purchase of farm machinery; the amusement device tax; and special jurisdiction tax rates on Indian Country where there is a tax collection agreement.(H.B. 1182, Laws 2016, effective June 1, 2016; Release, South Dakota Department of Revenue, March 14, 2016)