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01/01/06 *298-2 2% General Rate
298-1 1% Lodging Accommodations

Alcoholic Beverages

Eating Establishments

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

07/01/05 *298-2 2% General Rate
298-1 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

01/01/04 *298-2 1.84% General Rate
298-1 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

07/01/92 *298-2 2% General Sales and Use Tax Rate
  298-4 3%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

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

  Exempt  

- Agricultural Animal Health Products and Medicine

- Food as defined by the Food Stamp Act

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

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

       
       
03/01/84 *298-2 2% General Sales and Use Tax Rate
  298-3 2½%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

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

  Exempt  

- Agricultural Animal Health Products and Medicine

- Food as defined by the Food Stamp Act

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Equipment

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

       
03/01/84 *013 2% General Sales and Use Tax Rate
  097 2½%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

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

  Exempt  

- Agricultural Animal Health Products and Medicine

- Food as defined by the Food Stamp Act

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

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

       
       
05/01/72 *012 1½% General Sales and Use Tax Rate
  013 2%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

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

  Exempt  

- Agricultural Animal Health Products and Medicine

- Food as defined by the Food Stamp Act

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

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

- Vending Machine Receipts

       
       
01/01/72 *012 1% General Sales and Use Tax Rate
  013 2%

Alcoholic Beverages

Eating Establishments

Lodging Accommodations

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

  Exempt  

- Agricultural Animal Health Products and Medicine

- Food as defined by the Food Stamp Act

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

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

- Vending Machine Receipts

       

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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