City Tax History

Mission

07/01/09	*239-2	2%	General Rate
01/01/06	*239-2	1.75%	General Rate

01/01/04	*239-2	1.75%	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	*239-2	2%	General Sales and Use Tax Rate
	239-1	1%	Food as defined by the Food Stamp Act


05/01/88	*239-2	2%	General Sales and Use Tax Rate
	239-5	1%	Food as defined by the Food Stamp Act 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 03/01/85
	Exempt		- N/A


05/01/88	*116	2%	General Sales and Use Tax Rate
	084	1%	Food as defined by the Food Stamp Act 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 03/01/85
	Exempt		- N/A


03/01/85	*116	2%	General Sales and Use Tax Rate
	084	1%	Construction Materials for realty improvement contracts signed prior to 03/01/85


11/01/83	*084	1%	General Sales and Use Tax Rate
	Exempt		- N/A

Phone:1.800.829.9188

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