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01/01/06 *235-2 2% General Rate
  235-1 1%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

01/01/04 *235-2 2% General Rate
  235-1 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

01/02/02 *235-2 2% General Sales and Use Tax Rate
  235-3 1%

Food as defined by the Food Stamp Act

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

  235-4 3%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

07/01/97 *235-2 2% General Sales and Use Tax Rate
  235-3 1%

Food as defined by the Food Stamp Act

Construction Materials

07/01/88 *235-1 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

- Construction Materials for realty improvement contracts signed prior to 07/01/88

07/01/88 *166 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

- Construction Materials for realty improvement contracts signed prior to 07/01/88

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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