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.
  • Your household’s gross monthly income must be at or below 150 percent of the federal poverty level. Following are the monthly gross income limits per household size and the maximum quarterly refunds.
  • The chart below is current as of March 2008.

    Household Size Monthly Income
    (150 percent of
    Federal Poverty Level)    		 * Maximum Quarterly Refund
    1 Person
    $1,309
    $27
    2 Persons
    $1,762
    $50
    3 Persons
    $2,215
    $71
    4 Persons
    $2,667
    $90
    5 Persons
    $3,120
    $107
    6 Persons
    $3,573
    $129
    7 Persons
    $4,026
    $142
    8 Persons
    $4,479
    $163
    *  Benefit is based on household's average size. Benefit amount may be less if household received Food Stamp benefits.