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Sturgis Motorcycle Rally

Are you planning to be a vendor at the 2020 Sturgis Motorcycle Rally?

 

Step 1: Apply for a Temporary South Dakota Sales Tax License

  • All vendors must have a Temporary South Dakota Sales Tax License for selling or displaying a product or for providing services at the Sturgis Motorcycle Rally. You must complete a new application each year.
  • If you have a Permanent South Dakota Sales Tax license, but are operating in a temporary location during the Sturgis Motorcycle Rally, you also need to apply for the Temporary South Dakota Sales Tax License.

Apply Now

 

Step 2: Determine if You Need to Post a Bond

  • If you are a first time vendor you must post a $500 bond.
  • If you attended last year’s rally and filed and paid your sales taxes on time, you do not need to post a bond.
  • If you filed or paid your sales tax after the due date in the prior year, you will need to post a bond. Please contact the Department of Revenue at (605) 394-2332 to determine bond amount.
  • If you were a vendor in the past but did not attend in the prior year, you will need to post a $500 bond.
  • We accept cash, cashier’s check, money order or credit card. There is a non-refundable processing fee of 2.45% to use a credit card.
  • Bond is held as a deposit and will be mailed back to you when the rally has ended and your final sales tax return has been filed and proper sales tax has been paid.

 

Step 3: Send Application and Bond (if needed) to SD Department of Revenue

Receive Your Temporary South Dakota Sales Tax License Card and Information Packet

  • Pre-registration is available from April 1 to July 1, 2020. If you apply between those dates, your packet will be mailed to you. Bond (if needed, see Step 2) must be received by the Department of Revenue before the license card and packet can be mailed.  
  • Please bring your license card with you when you come to the rally. If you prefer to pick up your packet when you arrive in Sturgis, please mark the “held in office” box on the application.
  • From July 1 to July 30, you may go to the SD Department of Revenue office in Rapid City at 1520 Haines Ave Suite 3 to pick up your license card and packet.
  • Beginning July 30 at 9 a.m., you will need to go to Sturgis City Hall at 1040 2nd St. to pick up your license card and packet. Please review the office hours for the Department of Revenue’s office at Sturgis City Hall.

 

Sturgis Room Rentals

Individuals renting a room in their home for 10+ days per year are subject to sales tax. The rate is 9.%, which consists of 4.5% state tax, 1.5% tourism tax and 3% Sturgis municipal tax. The municipal tax does not apply if the home is outside Sturgis city limits. If you rent rooms for 10+ days per year, you must obtain a Temporary South Dakota Sales Tax License for the Sturgis Rally and pay the appropriate tax. If you have any questions, please consult the live chat feature or contact our Rapid City office at (605) 394-2332.

 

Cigarettes & Other Tobacco Products

If you or your company plan on selling cigarettes or other tobacco products, you should know:

  • Cigarettes must be purchased from a SD distributor who must tax stamp each pack. It is illegal to sell cigarettes in SD that do not have the tax stamp. Sales tax is due on the selling price of cigarettes.
  • If cigars and other tobacco products are purchased from a non-SD distributor, you must pay the 35% tobacco products tax on the purchase price. Please contact our office for the proper forms. Sales tax is also due on the selling price.
  • If you will be giving away tobacco products for free, you must pay the sales and use tax on the price of the products.

 

Municipal Tax Rates Change

Cars Driving in the Black Hills

Below is a complete list of cities within the Black Hills region where Sturgis activities normally occur. The rates below include the state sales tax rate plus all applicable municipal tax rates. The General Rate includes goods and services while Food & Alcohol pertains to prepared food and alcohol.

City General Rate Food & Alcohol
Belle Fourche 8% 9%
Buffalo Chip 6% 6%
Custer 8% 9%
Deadwood 8% 9%
Hill City 8% 9%
Hot Springs 8% 9%
Keystone 8% 9%
Lead 8% 9%
Newell 8% 8%
Piedmont 8% 8%
Rapid City 8% 9%
Spearfish 8% 9%
Sturgis 8% 9%
Summerset 8% 9%
Whitewood 8% 9%
Outside City Limits 6% 6%
Motorcycle Rental (in city) 12.5%
Motorcycle Rental (outside city) 10.5%

 

Contact Us

Sturgis Rally Vendors Contact
SD Department of Revenue
1520 Haines Ave Suite 3
Rapid City, SD 57701
(605) 394-2332
Department of Revenue
Sturgis Rally Office
1040 2nd St Suite 103
Sturgis, SD 57785

 

Sturgis Motorcycle Rally Online Tax Forms

 


Sturgis Motorcycle Rally Frequently Asked Questions

See what other vendors are asking about the Sturgis Motor Cycle Rally.

All concessionaires must obtain a temporary SD sales tax license for each business location, including Sturgis, Rapid City, Spearfish, Custer or any other cities in the Black Hills area. This also includes locations outside of city limits. Under no circumstances will any vendor be allowed to make any sales before being licensed.

To obtain the temporary license in advance of the rally contact the Rapid City office of the SD Department of Revenue at (605) 394-2332 or submit an application here. If you do not wish to obtain the license in advance you may contact The Department of Revenue at Sturgis City Hall, 1040 2nd St. Suite 103, beginning the week before the rally between the hours of 9 a.m. and 3 p.m.

No, if you are in a temporary location, even if you have a permanent SD license, you must obtain a temporary license and pay your taxes to the Department of Revenue at Sturgis City Hall during the rally.

Yes, all vendors need to display a temporary license card whether they owe tax or not. Vendors selling or displaying motorcycles, trailers, or other vehicles also need to obtain a Temporary Motor Vehicle Dealer permit. Some restrictions apply and there is a fee for this permit. Please see the Application for Temporary Manufacturer, Customizer or Dealer Special Event.

There is no cost for a license, but all new concessionaires and concessionaires with poor reporting histories will be required to post a bond before being licensed to sell merchandise, food or services at the rally. Bond amounts are at least $500 depending on the past history of the business. The department reserves the right to require a bond from any vendor.

Yes, once you have paid all of your taxes at the rally the bond is refunded as long as you return the bond receipt.

No. You must pay your taxes according to the filing schedule. Bond is held as a deposit and will be mailed back to you when the rally has ended and your final sales tax return has been filed and proper sales tax has been paid.

Taxes are to be paid directly to the Department of Revenue at Sturgis City Hall during the week of the rally. If you are located in Rapid City or any city in the Southern Black Hills other arrangements may be made by the Department to pay the taxes.

No, vendors are required to pay according to a schedule of collection days. If they leave early they are to pay their final taxes before they leave. The bond is not refunded until the final taxes are paid.

Items or Services (not including food):

  • Sturgis, Deadwood, Lead, Spearfish, Custer, Hill City, Whitewood, Keystone: 8.0%, Food is 9.0%.
  • Rapid City: 8.0%, Food is 9.0%
  • Hot Springs: 8.0%, Food is 9.0%
  • Belle Fourche: 8.0%, Food is 9.0%
  • Newell: 8.0% for both food & other items

If your business is located outside of city limits the rate is 6.0% for both food and general items and services.

These tax rates are effective as of June 1, 2016.

No, one license for EACH location is required. But only one bond will be required.

Inventory records, a daily cash sheet, cash register tapes, credit card receipts, bank deposit slips, purchase invoices, sales receipts and supplier lists. Revenue auditors may stop at your location to review your records.

SDCL 10-45-88 states that temporary vendors operating in South Dakota may be subjected to reviews without notice and shall have all records available at all times for review. The records that shall be available at all times include sales receipts, credit card receipts, cash register tapes, inventory sheets, and invoices from suppliers.

Failure to maintain records is a Class 1 misdemeanor and can result in the immediate revocation of the temporary license.