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01/01/06 *190-2 2% General Rate
190-1  1% Lodging Accommodations

Alcoholic Beverages

Eating Establishments

01/01/04 *190-2 1.86% General Rate
190-1 1% Lodging Accommodations

Alcoholic Beverages

Eating Establishments

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

       
       
07/01/03 *190-2  2% General Sales and Use Tax Rate
  190-4 1% Food as defined by the Food Stamp Act
  190-3  4% Alcoholic Beverages
     

Eating Establishments

Lodging Accommodations

  Exempt   - Construction Materials delivered to a truck of a construction company for use outside city limits
       
       
05/01/87  *190-1 1% General Sales and Use Tax Rate
  Exempt   - Farm Machinery and Irrigation Equipment
      - Construction Materials delivered to a truck of a construction company for use outside city limits
       
       
05/01/87 *036 1% General Sales and Use Tax Rate
  Exempt   - Farm Machinery and Irrigation Equipment
      - Construction Materials delivered to a truck of a construction company for use outside city limits
       
       
07/01/78 *036 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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