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01/01/06 *221-2 2% General Rate
221-1 1%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

01/01/04 *221-2 2% General Rate
221-1 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

01/01/01 **NOTE** Madison received a code change on the 3% tax on alcoholic beverages, eating establishments and lodging accommodations. Changed FROM 221-10 TO 221-6.
07/01/00 *221-2 2% General Sales and Use Tax Rate
221-3 1% Food as defined by the Food Stamp Act
221-10 3%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

  Exempt  

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

       
       
07/01/98 *221-2 2% General Sales and Use Tax Rate
  221-3 1% Food as defined by the Food Stamp Act
  Exempt  

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

       
01/01/95 *221-1 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

       
       
01/01/92 *221-2 2% General Rate
  221-1 1% Food as defined by the Food Stamp Act
     

Parts or Repairs for Farm Machinery

Agricultural Animal Health Products

  Exempt  

- Farm Machinery and Irrigation Equipment

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

       
       
05/01/90 *221-1 1% General Rate
  Exempt  

- Farm Machinery and Irrigation Equipment

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

       
       
05/01/90 *011 1% General 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 *152 2% General Rate
  011 1%

Food as defined by the Food Stamp Act

Parts or Repairs for Farm Machinery

Agricultural Animal Health Products and Medicine

  Exempt  

- Farm Machinery and Irrigation Equipment

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

       
       
04/01/72 *011 1% General Rate
  Exempt  

- Farm Machinery and Irrigation Equipment

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

- Vending Machine Receipts

       

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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