Municipal Tax

The South Dakota Department of Revenue is the administrative and enforcement agency for municipal sales or use tax, and gross receipts tax. SDCL 10-52

South Dakota law allows municipalities to impose a municipal sales or use tax, and gross receipts tax. Businesses report municipal sales tax, use tax, and gross receipts tax on the same tax return as they report the state sales tax and use tax. Only one tax return is needed to report and remit both state and municipal tax. The following guides and publications are available:

• Municipal Tax Guide (PDF) July 2024
• Municipal Tax Schedule July - December 2024 (PDF)
• Municipal Tax Schedule July - December 2024 (XLSX)
• Municipal Tax Chart July- December 2024 (PDF)

• Municipal Tax Guide (PDF) January 2024
• Municipal Tax Schedule January - June 2024 (PDF)
• Municipal Tax Schedule January - June 2024 (XLSX)
• Municipal Tax Chart January - June 2024 (PDF)

• Municipal Tax Guide (PDF) July 2023
• Municipal Tax Schedule July - December 2023 (PDF)
• Municipal Tax Schedule July - December 2023 (XLSX)
• Municipal Tax Chart July- December 2023 (PDF)
  
  
• Municipal Tax Guide for Municipal Officials (PDF)
• Notice of Annexation
• Notice of New or Updated Addresses

Quick Navigation

General Municipal Sales Tax

Municipal Gross Receipts Tax

Other Taxes

Special Jurisdictions

Historical Tax Rates

Business Education Program

Municipal Tax Charts By City

General Municipal Sales Tax

All businesses licensed in South Dakota are also required to collect and remit municipal sales or use tax, and the municipal gross receipts tax. Municipal sales tax applies when the customer purchases or receives the products or services within a city that imposes a tax. The rate of tax is generally between 1% to 2%. Municipalities may impose or amend a municipal tax only on January 1^st or July 1^st. The list at the bottom ↓ of this page provides you with information of all municipalities located within the state that impose a local option sales tax and the general rate of tax.

MUNICIPAL Sales TAX (BY CITY)

See New Municipal Tax Changes

Municipal Gross Receipts Tax

The 1% municipal gross receipts tax (MGRT) is in addition to the municipal sales tax. The MGRT can be imposed on alcoholic beverages, eating establishments, lodging accommodations, admissions to places of amusement, athletic, and cultural events. MGRT can be, by municipality is listed at the bottom ↓ of this page.

• Municipal Tax Guide (PDF) includes a detailed outline of what is included in MGRT. This includes the municipality’s name, current municipal tax rate, the tax code, and the MGRT code.
• If the municipality applies MGRT to these services or products, an “X” in the column will mean it is taxable.
• If there isn’t an “X”, the product or service is not subject to that municipality’s MGRT.

MUNICIPAL GROSS TAX (BY CITY)

Admissions to Places of Amusement, Athletic, and Cultural Events

Sales of tickets and charges or fees to movie theaters, carnival rides, tourist attractions, swimming pools, bowling alleys, tennis courts, racquet ball courts, concerts, operas, ballets, sports contests, similar activities or events, and membership fees (golf clubs, etc.).

Alcoholic Beverages

Alcoholic beverages as defined for on or off-sale liquor, wine, and beer in SDCL 35-1-1.

Eating Establishments

Businesses where the public is invited to eat, dine, or purchase and carry out prepared food for immediate consumption, including snack bars and concession stands at movie theaters.

Lodging Accommodations

Lease or rental of hotel/motel rooms, campsites, or other lodging accommodations for periods of less than 28 consecutive days.

Other Taxes

The following are several tax types that if applicable are to be listed in the “City & Special Jurisdiction” section of the return:

Special Jurisdictions

Services received or products delivered within special jurisdictions should be reported under the Special Jurisdiction sales / use tax code. The tables at the bottom ↓ of this page provide information on these jurisdictions.

Historical Tax Rates

Find a list of the last 10 years of past municipal tax history on the link provided below.

See Historical Tax Rates

Business Education Program

Want to expand your business knowledge and skills? The Department of Revenue provides training to South Dakota's entrepreneurs through our Business Education Program. The program offers customized presentations tailored to the needs of your organization, business, or group as well as reviews on South Dakota tax laws. The program can also:

• Offer seminars covering sales, use, and contractors' excise tax
• Provide updates on new tax legislation
• Provide speakers for your meetings
• Provide a custom tax seminar to meet your organization's needs

Basic Sales Tax Seminars

Three-hour seminars are held three to four times throughout the year in Sioux Falls, Rapid City and Mitchell. A total of 3.0 CPE credits and/or 0.3 CEU credits are awarded for those who apply for them and attend the entire seminar. Each seminar will cover:

• How and when to apply for a tax license
• Exemptions from sales and use taxes
• Use tax
• Municipal Taxes
• Purchases for resale
• How to file returns (paper and electronically)

Find Upcoming Seminars

Have Questions?

Contact the Business Education Coordinator at (605) 773-3311, or email at business.education@state.sd.us.