Economic Assistance

Sales Tax on Food Refund Program

The South Dakota Sales Tax on Food Refund Program helps low-income families stretch their food dollars. Family Grocery ShoppingThe program provides refunds of sales tax payments on food to South Dakota residents who qualify for the program.

To qualify, you must meet these basic eligibility requirements:

  • You must live in South Dakota. Homeless individuals may also be eligible if they stay in South Dakota.
  • You and your household members must be U.S. citizens or have legal status to reside in the U.S.
  • Individuals who reside in a place where they receive at least 50 percent of meals are not eligible. The 50 percent or greater meal provision must be a part of normal services provided to the residents.
  • You and your household members may not be receiving SNAP (food stamps) benefits at the time you apply.
  • Your household’s gross monthly income must be between the gross minimum and gross maximum income limits listed below.
  • The chart below is current as of July 2009.

    Household Size
    Monthly Income
    		 * Maximum Quarterly Refund
    More than Less than
    1 Person
    $1,128
    		 $1,354
    $29
    2 Persons
    $1,518
    		 $1,822
    $54
    3 Persons
    $1,908
    		 $2,289
    $77
    4 Persons
    $2,298
    		 $2,757
    $98
    5 Persons
    $2,688
    		 $3,224
    $117
    6 Persons
    $3,078
    		 $3,692
    $139
    7 Persons
    $3,468
    		 $4,159
    $154
    8 Persons
    $3,858
    		 $4,627
    $176
    *  Benefit is based on household's average size. Benefit amount may be less if household received SNAP benefits in any of the prior three months.