CNBC ranked South Dakota Number One for cost of doing business, and the business climate is Number One in the nation for entrepreneurs according to the Small Business Survival Index. Forbes Magazine and the Pacific Research Institute also rank South Dakota as the best in the country for overall tax burden.

Brookings County offers a discretionary property tax formula for businesses investing $30,000 or more in new construction or expansion. For more information, contact the BEDC office.

Sales and Use Tax
Sales tax in Brookings is a combination of a 4% state tax and a 2% municipal tax. Use tax applies when sales tax has not been paid on goods or services that are taxable in the state. The use tax rate is the same as the sales tax rate.
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South Dakota - The Right Move
South Dakota - A Business Friendly State