Information on the Dakota County Sales and Use Tax
Effective Date January 1, 2005
A county sales tax is NOT due in the city limits of any city that itself has a sales and use tax, even if the city is located in a county with a county sales tax. A county tax is NOT an addition to the state and city sales and use tax rate.
Dakota County has implemented a county sales tax of one-half of one percent (0.5%) starting on January 1, 2005. South Sioux City is located within Dakota County and has a city sales tax. Taxable sales made within Dakota County, but outside the city limits of South Sioux City, are subject to the STATE sales tax rate of 5.5% and the COUNTY sales tax rate of 0.5%, for a total tax rate of 6.0%.
South Sioux City has increased its city sales tax rate to 1.5% effective on January 1, 2005. Sales made in South Sioux City are subject to the STATE sales tax rate of 5.5% and the CITY sales tax rate of 1.5%, for a total tax rate of 7.0%.