Summoning sickness (the inability to act due to the 'haste' rule) is defined in CR 302.6: a creature cannot attack or use an activated ability with the tap symbol (or untap symbol) in its cost unless it has been under its controller's control since the beginning of their most recent turn, or it has haste. That is the full extent of summoning sickness's restriction.
Sacrificing a permanent is a cost or effect defined in CR 701.17. It simply means moving a permanent you control to the graveyard. There is no rule that prevents a creature with summoning sickness from being sacrificed. The game does not treat sacrificing as an 'attack' or a tap/untap ability.
Tokens follow all the same rules as non-token permanents (CR 111.7), so a token creature that just entered the battlefield this turn is equally eligible to be sacrificed despite having summoning sickness.
Example: You cast Lingering Souls on your turn, putting two 1/1 white Spirit token creatures onto the battlefield. Your opponent then casts an instant that forces you to sacrifice a creature. Even though both Spirit tokens have summoning sickness and cannot attack or tap, you can legally sacrifice one of them to satisfy the effect's requirement.
In short, summoning sickness is a narrow restriction covering only attacking and tap/untap activated abilities (CR 302.6). Any other game action — including being sacrificed, being targeted, blocking (if the creature hasn't just entered this turn, though blocking has its own rules), or being chosen as a cost — is completely unaffected by summoning sickness.
Unofficial fan resource — not affiliated with or endorsed by Wizards of the Coast. Answers are AI-generated estimates grounded in the Comprehensive Rules and are not a substitute for an official judge. Verify anything match-critical.