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01/01/06 *250-2 2% General Rate
250-1 1%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

01/01/04 *250-2 2% General Rate
250-1 1%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

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 *250-2 2% General Sales and Use Tax Rate
250-7 1% Food as defined by the Food Stamp Act
250-3 3%

Lodging Accommodations

Eating Establishments

Alcoholic Beverages

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

  Exempt  

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

05/01/88 *250-2 2% General Sales and Use Tax Rate
250-1 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

(09/01/88) Construction Materials for realty improvement contracts signed prior to 09/01/88

250-3 3% Lodging Accommodations

Eating Establishments

Alcoholic Beverages

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

  Exempt   - (09/01/88) Construction Materials delivered to a truck of a construction company for use outside city limits
05/01/88 *150 2% General Sales and Use Tax Rate
032 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 (09/01/88) Construction Materials for realty improvement contracts signed prior to 09/01/88 165 3% Lodging Accommodations Eating Establishments Alcoholic Beverages

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

Exempt - (09/01/88)  Construction Materials delivered to a truck of a construction company for use outside city limits
07/01/87 *032 1% General Sales and Use Tax Rate
150 2%

Lodging Accommodations Eating Establishments Alcoholic Beverages

Ticket Sales or Admissions to Places of Amusement, Athletic and Cultural Events

Exempt Farm Machinery and Irrigation Equipment
05/01/87 *032 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

   SUNSET: 2nd penny is repealed when collected $125,000.00
 

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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