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01/01/08

*147-2
147-1

2%
1%

General Rate
Gross Receipts Tax

01/01/06

*147-2

2%

General Rate

01/01/04

*147-2

2%

General Rate

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

*147-2

2%

General Sales and Use Tax Rate

147-1 

1%

Food as defined by the Food Stamp Act

07/01/94

*147-2 

2%

General Sales and Use Tax Rate

147-1

1%

Food as defined by the Food Stamp Act

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

07/01/90

*147-1

1%

General Sales and Use Tax Rate

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

07/01/89

*147-2

2%

General Sales and Use Tax Rate

147-1

1%

Food as defined by the Food Stamp Act

Construction Materials for realty improvement contracts signed prior to 07/01/89

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

07/01/89

*205

2%

General Sales and Use Tax Rate

146

1%

Food as defined by the Food Stamp Act

Construction Materials for realty improvement contracts signed prior to 07/01/89

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

01/01/87

*146 

1%

General Sales and Use Tax Rate

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

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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