A City of Its Own East of the Big Sioux
Brandon sits on Interstate 90 just east of the Big Sioux River, with Splitrock Boulevard running through the middle of town and the Big Sioux Recreation Area along its western edge. It has its own downtown, its own school district and its own commercial growth, and it is no longer simply a bedroom community. The Census Bureau estimated about 11,300 residents in 2025. The Brandon Valley School District enrolled about 5,320 students in fall 2026, up 110 from a year earlier, making it the fourth-largest district in the state, with about 1,440 students at Brandon Valley High School. BOMCAS serves Brandon households and businesses remotely.
Statewide rules for every community are collected in our South Dakota overview; this page is about Brandon and the Brandon Valley.
Who Lives and Works Here
Brandon is a city of young families and homeowners. Many residents commute to jobs elsewhere in the metro area, many work from home for employers in other states, and a growing number run their own businesses from a home office, a garage shop or a storefront on Holly Boulevard or Splitrock. Builders, trades contractors, child care providers, fitness studios, salons, restaurants and professional practices make up much of the local economy.
Growth at the Interchange
New commercial development at Brandon 90 Plaza, near Splitrock Boulevard and I-90, has brought a Kwik Star, Les Schwab and Jimmy John's, with talks under way for a hotel. Sioux Metro Growth Alliance figures reported in August 2026 showed Brandon's sales tax revenue up more than 14 percent from a year earlier. New businesses bring new sales tax licences, payroll accounts and first-year returns.
Sales Tax: Brandon Stays at the Lower Rate
- Brandon's 2 percent municipal tax (code 039-2) plus the 4.2 percent state rate gives 6.2 percent on most purchases.
- Meals, alcohol, lodging and admissions add the 1 percent gross receipts tax (code 039-1), for 7.2 percent.
- Minnehaha County has not adopted the new half-percent county tax, and the commission chair said there was little support for it. Brandon therefore stays at 6.2 percent in January 2027.
- The state rate is scheduled to rise to 4.5 percent on July 1, 2027, taking Brandon to 6.5 percent.
- Lincoln County, south of the metro, does adopt the county tax in January 2027. Brandon businesses delivering to customers in Harrisburg, Tea or the Lincoln County part of the metro will charge a higher rate there than at home.
Contractors Need a City Licence
Residential contractors working in Brandon need a city contractor licence. The fee is $100 for a first licence and for renewals, with a $75 testing fee, and the application asks for a South Dakota excise tax number along with bond and insurance information.
Close to Minnesota
The Minnesota line is a short drive east. Brandon residents who work in Minnesota owe Minnesota tax on those wages, and families who moved to Brandon from Minnesota need to show the move was real if Minnesota asks.
How BOMCAS Helps in Brandon
Brandon clients often start with bookkeeping for an owner-run business, sales tax filings by delivery location and payroll for a first hire or a small crew. Each year we prepare business returns and family returns, and then use them for planning around savings, structure and purchases. If returns were missed, start with back taxes and late filing, and families with Canadian ties can read about cross-border tax.
Outside Brandon, our South Dakota pages on business tax preparation, personal tax preparation, sales and use tax, bookkeeping, payroll, tax planning, back taxes and cross-border tax cover the same services statewide.
Brandon Questions
What is the sales tax rate in Brandon?
6.2 percent on most purchases, plus 1 percent on meals, alcohol, lodging and admissions. It stays at 6.2 percent in January 2027 and rises to 6.5 percent with the state rate change on July 1, 2027.
Is Minnehaha County adding a sales tax?
Not at this time. The county has not adopted the new half-percent county tax.
Do contractors need a Brandon licence?
Residential contractors need a city licence. The fee is $100 plus a $75 testing fee.
Do I owe Minnesota tax if I live in Brandon?
Only on income earned in Minnesota, such as wages for work done there.
Talk to BOMCAS About Your Brandon Taxes
In the southeast corner of the state, our Sioux Falls pages cover South Dakota's largest city, its split between Minnehaha and Lincoln counties, its own lodging tax and a workforce that commutes in from Minnesota and Iowa.
On the other side of the state, our Rapid City pages deal with Black Hills tourism taxes, the hotel improvement district, Ellsworth Air Force Base and crews working across the Wyoming line.
In eastern South Dakota near the Minnesota line, our Brookings pages cover South Dakota State University, the city's manufacturing employers, its pillow tax for larger hotels and work across the nearby Minnesota line.
In the northeast, our Aberdeen pages deal with farm cooperatives and equipment dealers, 3M and other plants, two hospitals, Northern State University, the city's hotel and downtown district taxes and jobs across the North Dakota line.
Between Lake Kampeska and Pelican Lake, our Watertown pages cover Terex and the city's other manufacturers, Lake Area Tech, lake cabin rentals, the hotel improvement district and jobs over the Minnesota border.
On the Missouri River across from Nebraska, our Yankton pages look at Avera Sacred Heart, the city's manufacturers, Mount Marty University, Lewis and Clark Lake businesses and the many households that live or work on the Nebraska side.
Along Interstate 90 in the James River valley, our Mitchell pages cover the Corn Palace and its visitors, trailer and component manufacturers, Avera Queen of Peace, two colleges and the hotel district charge.
On the James River in the centre of the eastern half of the state, our Huron pages cover the State Fair, Dakota Provisions and its growers, Hutterite colony accounts, Huron's Karen and other new American families and the city's hotel room tax.
At the mouth of Spearfish Canyon in the northern Black Hills, our Spearfish pages deal with Black Hills State, newcomers and retirees, vacation rentals, the Lawrence County tax that starts in 2027 and work over the Wyoming line.
In the state capital on the Missouri River, our Pierre pages cover public employees and retirees, statewide associations and nonprofits, Lake Oahe outfitters, two hotel districts and the Hughes County tax that begins in July 2027.
Beside Ellsworth Air Force Base east of Rapid City, our Box Elder pages focus on military households and veterans, base subcontractors and homebuilders, new businesses and a city split between Pennington and Meade counties.
Home to the University of South Dakota, our Vermillion pages cover faculty and graduate students, international scholars, student-rental landlords, campus-area restaurants and the Clay County sales tax vote.
On the Lincoln County edge of the metro, our Harrisburg pages cover subdivision developers and homebuilders, landowners selling to developers, new households and Lincoln County's sales tax that begins in January 2027.
Below Bear Butte, our Sturgis pages deal with rally businesses and temporary vendors, rally-week home rentals, VA staff and veterans at Fort Meade, and the Meade County tax that starts in January 2027.
Just off I-29 in Lincoln County, our Tea pages cover manufacturers and distributors, mechanical and electrical contractors, interstate franchises, young families and the county sales tax that begins in January 2027.
Between Lake Madison and Lake Herman, our Madison pages cover Dakota State University faculty and students, technology consultants, the Manitou plant and its suppliers, lake cabin rentals and Lake County farms.
Where the Redwater meets the Belle Fourche River, our Belle Fourche pages look at cattle and sheep ranches, irrigated hay ground, bentonite haulers and mills, jobs in Montana and a Butte County that has not added a sales tax.
Tell BOMCAS about your Brandon business or household and we will reply with next steps and what we need for a quote. Reach us through the contact page or the form below, at 780-667-5250 or at info@bomcas.ca. All Brandon services are listed on the South Dakota overview. This page is general information, not advice for your situation.