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01/01/06 *242-2 2% General Rate
242-1 1%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

01/01/04 *242-2 2% General Rate
242-1 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

07/01/95 *242-2 2% General Sales and Use Tax Rate
242-3 3%

Alcoholic Beverages

Lodging Accommodations

Eating Establishments

Exempt

- Food as defined by the Food Stamp Act

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

05/01/87 *242-2 2% General Sales and Use Tax Rate
242-3 3%

Alcoholic Beverages

Lodging Accommodations and Campground Rental

Establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption

Exempt

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

05/01/87 *089 2% General Sales and Use Tax Rate
147 3%

Alcoholic Beverages

Lodging Accommodations and Campground Rental

Establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption

Exempt

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

03/01/87 *089 2% General Sales and Use Tax Rate
147 3%

Alcoholic Beverages

Lodging Accommodations and Campground Rental

Establishments where the public is invited to eat, dine or purchase and carry out prepared food for immediate consumption

023 1% Vending Machine Receipts
Exempt

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

09/01/84 *089 2% General Sales and Use Tax Rate
023 1% Vending Machine Receipts
Exempt

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

03/01/84 *089 2% General Sales and Use Tax Rate
Exempt

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

01/01/77 *023 1% General Sales and Use Tax Rate
Exempt

- Food as defined by the Food Stamp Act - Farm Machinery and Irrigation Equipment - Parts or Repairs for Farm Machinery - Vending Machine Receipts

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

SUNSET: On the 2nd penny when the General Obligation Bonds are paid.

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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