South Dakota Considers County Sales Tax
- Jan 5, 2016 | Gail Cole
Under current law, local sales tax may be levied at the municipal level in South Dakota but not the county level. Legislation recently introduced in the House seeks to change that.
House Bill 1006 would enable the board of county commissioners to, by ordinance or a vote of the people, “impose a non-ad valorem tax at a rate not to exceed one percent in accordance with the provisions of this Act. The tax shall be levied on the sale, use, storage, and consumption of items taxed under chapters 10-45 and 10-46 within the county, and shall conform in all respects to the state tax on such items with the exception of the rate.”
If enacted, a county could impose a local tax either January 1 or July 1, “following at least ninety days notification by the county to the secretary of revenue that the ordinance or amendment has been enacted.”
Find accurate local sales and use tax rates in all states with this free rate map.
