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01/01/08

*322-2
322-1

2%
1%

General Rate
Gross Receipts Tax

01/01/06

*322-2

2%

General Rate

07/01/05

*322-2

2%

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

01/01/04

*322-2

1.89%

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

01/01/98

*322-2

2%

General Sales and Use Tax Rate

322-1

1%

Food as defined by the Food Stamp Act

07/01/95

*322-2

2%

General Sales and Use Tax Rate

322-1

1%

Food as defined by the Food Stamp Act

Exempt

- Farm Machinery and Irrigation Equipment

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

- Intrastate Trucking

- Garbage Collection and Hauling

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

07/01/85

*322-1

1%

General Sales and Use Tax Rate

Exempt

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

- Farm Machinery and Irrigation Equipment

07/01/85

*079

1%

General Sales and Use Tax Rate

Exempt

- Parts or Repairs for Farm Machinery

- Agricultural Animal Health Products and Medicine

- Farm Machinery and Irrigation Equipment

07/01/83

*079

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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