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01/01/06 *093-2 2% General Rate
093-1 1% Lodging Accommodations
Alcoholic Beverages
Eating Establishments
     

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

 
01/01/04 *093-2 2% General Rate
093-1 1% Lodging Accommodations
Alcoholic Beverages
Eating Establishments
     

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

Exempt - Veterinarian & Animal Specialty Services
- Collection & Disposal of Solid Waste
- Farm Machinery & Irrigation Equipment
- Parts or Repairs for Farm Machinery
- Air Transportation
- Transportation Services
- Agricultural Animal Health Prod & Medicine
 
07/01/95 *093-5 2% General Sales and Use Tax Rate
093-3 1% Food as defined by the Food Stamp Act
093-7 3% Lodging Accommodations
Eating Establishments
Alcoholic Beverages
      Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events
  Exempt  

- Construction Materials delivered to a truck of a construction company for use outside city limits

     

- Construction Materials used inside the city for realty improvement contracts signed prior to 03/01/87 are exempt from the ½% increase

 
03/01/87 *093-5 2% General Sales and Use Tax Rate
093-3 1% Food as defined by the Food Stamp Act
093-7 3% Lodging Accommodations
Eating Establishments
     

Alcoholic Beverages
Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

  Exempt  

- Farm Machinery and Irrigation Equipment - Construction Materials delivered to a truck of a construction company for use outside city limits
- Construction Materials used inside the city for realty improvement contracts signed prior to 03/01/87 are exempt from the ½% increase

 
03/01/87 *088  2% General Sales and Use Tax Rate
003 1% Food as defined by the Food Stamp Act
     

Parts or Repairs for Farm Machinery
Agricultural Animal Health Products and Medicine

148 3% Lodging Accommodations
     

Eating Establishments
Alcoholic Beverages
Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

  Exempt  

- Farm Machinery and Irrigation Equipment - Construction Materials delivered to a truck of a construction company for use outside city limits
- Construction Materials used inside the city for realty improvement contracts signed prior to 03/01/87 are exempt from the ½% increase

       
11/04/84 *110 1½% General Sales and Use Tax Rate
003 1% Food as defined by the Food Stamp Act

Parts or Repairs for Farm Machinery
Agricultural Animal Health Products and Medicine
Construction Materials used inside the city for realty improvement contracts signed prior to 11/1/84

111 2½% Lodging Accommodations

Eating Establishments
Alcoholic Beverages
Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

109 ¼% Vending Machine Receipts
Exempt

- Farm Machinery and Irrigation Equipment - Construction Materials delivered to a truck of a construction company for use outside city limits

 
11/01/83 *003 1% General Sales and Use Tax Rate
088  2% Lodging Accommodations

Eating Establishments
Alcoholic Beverages
Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

Exempt

- Farm Machinery and Irrigation Equipment
- Vending Machine Receipts
- Construction Materials delivered to a truck of a construction company for use outside city limits

 
04/01/70 *003 1% General Sales and Use Tax Rate
Exempt

- Farm Machinery and Irrigation Equipment - Vending Machine Receipts
- Construction Materials delivered to a truck of a construction company for use outside city limits

License Application

SDQUEST (online filing)

Sturgis Rally

Phone:1.800.829.9188

Email:bustax@state.sd.us Fax: 1.605.773.6729

 

 

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