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01/01/06 *261-2 2% General Rate
261-1 1%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

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

01/01/04 *261-2 2% General Rate
261-1 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

07/01/96 *261-3 2% General Sales and Use Tax Rate
261-4 1% Food as defined by the Food Stamp Act
  261-5 3%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

Ticket Sales or Admissions to Places of

Amusement, Athletic and Cultural Events

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

- Transportation Services

- Collection and Disposal of Solid Waste

- Veterinarian and Animal Specialty Services

07/01/88 *261-1 1% General Sales and Use Tax Rate
261-2 2%

Lodging Accommodations

Alcoholic Beverages

Eating Establishments

Ticket Sales or Admissions to Places of

Amusement, Athletic and Cultural Events

Exempt - N/A
07/01/88 *070 1% General Sales and Use Tax Rate
177 2% Lodging Accommodations

Alcoholic Beverages

Eating Establishments Ticket Sales or Admissions to Places of

Amusement, Athletic and Cultural Events

Exempt - N/A
04/01/82 *070 1% General Sales and Use Tax Rate
Exempt - N/A

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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