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South Dakota Sales Tax Rate Changes, July 2014


 Mobridge, South Dakota.

Sales tax rate changes or new taxes are planned for five South Dakota communities, effective July 1, 2014.

Rate changes

  • Roscoe will increase the general sales and use tax rate from 1% to 2%.
  • Mobridge has opted to extend the 1% municipal gross receipts tax on lodging, eating establishments, alcoholic beverages, and ticket sales and admissions to places of amusement, athletic and cultural events. The tax, which is in addition to the Mobridge general sales and use tax rate of 2%, had been set to expire on June 30, 2014.

New taxes

  • Fairview will impose a 2% general sales and use tax.
  • Lemmon will impose a 1% municipal gross receipts tax on lodging, eating establishments, and alcoholic beverages. The 1% tax is in addition to Lemmon’s 1% general sales and use tax.
  • Lennox will impose a 1% municipal gross receipts tax on lodging, eating, alcoholic beverages, and ticket sales or admissions to places of amusement, athletic and cultural events. This is in addition to the 2% general sales and use tax.

The South Dakota Department of Revenue website.

South Dakota localities may change sales and use tax rates twice per year: on January 1 or July 1. In other states, sales tax rates, boundaries and regulations change with more frequency.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.