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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:

 

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 1st or July 1st. 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)

 

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:

Other Taxes Rate Code
Telecommunication Tax 4% 900-1
Tourism Tax 1.5% 700-1
Motor Vehicle 4.5% 600-1
Sioux Falls Lodging 1% 800-1

 

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

Woman Smiling at a Desk

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.


Municipal Tax Charts (by city)

Up-to-date municipal tax information can be found in the most recent municipal tax information bulletin as well as the tables below. Updated rates are printed in the department’s newsletter.

City Rate General Code MGRT Rate Tax Code Lodging Eating Establishments Alcohol Admissions
Aberdeen 2.00% 001-2 1.00% 001-1 X X X X
Akaska 2.00% 004-2            
Alcester 2.00% 006-2            
Alexandria 2.00% 007-2            
Alpena 1.00% 009-2            
Andover 2.00% 011-2            
Arlington 2.00% 013-2            
Armour 2.00% 014-2            
Artesian 2.00% 015-2            
Ashton 2.00% 016-2            
Astoria 2.00% 017-2            
Aurora 1.00% 019-2            
Avon 2.00% 020-2            
Baltic 2.00% 022-2 1.00% 022-1 X X X X
Belle Fourche 2.00% 027-2 1.00% 027-1 X X X X
Belvidere 2.00% 028-2            
Beresford 2.00% 029-2 1.00% 029-1 X X X X
Big Stone City 2.00% 031-2            
Bison 2.00% 032-2            
Blunt 1.00% 034-2 1.00% 034-1     X  
Bonesteel 2.00% 035-2            
Bowdle 2.00% 035-2            
Box Elder 2.00% 037-2 1.00% 037-1 X X X X
Bradley 2.00% 038-2            
Brandon 2.00% 039-2 1.00% 039-1 X X X X
Brandt 2.00% 040-2            
Bridgewater 2.00% 042-2            
Bristol 2.00% 043-2            
Britton 2.00% 044-2 1.00% 044-1 X X X X
Brookings 2.00% 045-2 1.00% 045-1 X X X X
Bruce 2.00% 046-2            
Bryant 2.00% 047-2            
Buffalo 2.00% 048-2            
Burke 2.00% 053-2            
Camp Crook 1.00% 054-2            
Canistota 2.00% 055-2 1.00% 055-1 X X X X
Canova 1.95% 056-2            
Canton 2.00% 057-2 1.00% 057-1 X X X X
Carthage 2.00% 061-2            
Castlewood 2.00% 062-2            
Cavour 2.00% 063-2            
Centerville 2.00% 065-2 1.00% 065-1 X X X X
Central City 2.00% 066-2            
Chamberlain 2.00% 067-2 1.00% 067-1 X X X X
Chancellor 2.00% 068-2 1.00% 068-1 X X X X
Clark 2.00% 073-2            
Clear Lake 2.00% 075-2 1.00% 075-1 X X X X
Colman 2.00% 076-2            
Colome 2.00% 077-2 1.00% 077-1 X X X X
Colton 2.00% 078-2 1.00% 078-1 X X X X
Columbia 2.00% 079-2            
Conde 2.00% 080-2            
Corona 2.00% 081-2            
Corsica 2.00% 082-2 1.00% 082-1 X X X X
Crooks 2.00% 087-2 1.00% 087-1 X X X X
Custer 2.00% 088-2 1.00% 088-1 X X X X
City Rate General Code MGRT Rate Tax Code Lodging Eating Establishments Alcohol Admissions
Dallas 2.00% 089-2 1.00% 089-1 X X X X
Dante 1.00% 090-2            
Davis 2.00% 091-2            
Deadwood 2.00% 093-2 1.00% 093-1 X X X X
Dell Rapids 2.00% 094-2 1.00% 094-1 X X X X
Delmont 2.00% 095-2            
DeSmet 2.00% 092-2 1.00% 092-1 X X X X
Dimock 2.00% 097-2            
Doland 2.00% 098-2            
Ashton 2.00% 016-2            
Dupree 1.00% 101-2            
Eagle Butte 2.00% 102-2 1.00% 102-1 X X   X
Eden 1.00% 103-2            
Edgemont 2.00% 104-2 1.00% 104-1 X X X X
Egan 2.00% 105-2            
Elk Point 2.00% 106-2 1.00% 106-1 X X X X
Elkton 2.00% 107-2            
Emery 2.00% 110-2            
Estelline 2.00% 113-2            
Ethan 2.00% 114-2            
Eureka 2.00% 115-2            
Fairfax 2.00% 117-2            
Fairview 2.00% 118-2            
Faith 2.00% 119-2 1.00% 119-1 X X X X
Faulkton 2.00% 121-2 1.00% 121-1 X X X  
Flandreau 2.00% 125-2 1.00% 125-1 X X X X
Florence 2.00% 126-2            
Fort Pierre 2.00% 129-2 1.00% 129-1 X X X X
Frankfort 2.00% 131-2            
Frederick 1.00% 132-2            
Freeman 2.00% 133-2            
Garretson 2.00% 138-2 1.00% 138-1 X X X X
Gary 1.00% 139-2            
Gayville 2.00% 140-2            
Geddes 2.00% 141-2            
Gettysburg 2.00% 142-2 1.00% 142-1 X X X X
Glenham 2.00% 145-2            
Gregory 2.00% 147-2 1.00% 147-1 X X X X
Grenville 2.00% 148-2            
Groton 2.00% 149-2 1.00% 149-1 X X X  
Harrisburg 2.00% 151-2 1.00% 151-1 X X X X
Harrold 2.00% 153-2            
Hartford 2.00% 154-2 1.00% 154-1 X X X X
Hayti 2.00% 156-2            
Hazel 1.00% 157-2            
Hecla 1.00% 158-2            
Henry 1.00% 159-2            
Hermosa 2.00% 160-2 1.00% 160-1 X X X X
Herreid 2.00% 161-2            
Highmore 2.00% 164-2 1.00% 164-1 X X X X
Hill City 2.00% 165-2 1.00% 165-1 X X X X
Hitchcock 1.00% 166-2            
Hosmer 2.00% 168-2            
Hot Springs 2.00% 169-2 1.00% 169-1 X X X X
Hoven 2.00% 171-2            
Howard 2.00% 172-2            
Hudson 2.00% 174-2            
Humboldt 2.00% 175-2 1.00% 175-1 X X X X
Hurley 2.00% 176-2            
Huron 2.00% 177-2 1.00% 177-1 X X X X
City Rate General Code MGRT Rate Tax Code Lodging Eating Establishments Alcohol Admissions
Interior 2.00% 179-2 1.00% 179-1 X X X X
Ipswich 2.00% 181-2            
Irene 2.00% 182-2 1.00% 182-1 X X X X
Iriquois 1.00% 183-2            
Isabel 2.00% 184-2            
Java 2.00% 185-2            
Jefferson 2.00% 186-2            
Kadoka 2.00% 187-2 1.00% 187-1 X X X X
Kennebec 2.00% 190-2 1.00% 190-1 X X X  
Keystone 2.00% 192-2 1.00% 192-1 X X X X
Kimball 2.00% 193-2 1.00% 193-1 X X X X
Kranzburg 2.00% 194-2            
La Bolt 1.00% 196-2            
Lake Andes 2.00% 197-2            
Lake City 1.00% 198-2            
Lake Norden 2.00% 199-2            
Lake Preston 2.00% 200-2            
Langford 2.00% 202-2            
Lead 2.00% 204-2 1.00% 204-1 X X X X
Lemmon 2.00% 206-2 1.00% 206-1 X X X  
Lennox 2.00% 207-2 1.00% 207-1 X X X X
Leola 2.00% 208-2            
Lesterville 2.00% 209-2            
Letcher 2.00% 210-2 1.00% 210-1 X X X  
Madison 2.00% 221-2 1.00% 221-1 X X X  
Marion 2.00% 226-2            
Martin 2.00% 227-2 1.00% 227-1 X X X X
McCook Lake 2.00% 258-2 1.00% 258-1 X X X X
McIntosh 2.00% 219-2            
McLaughlin 2.00% 220-2            
Mellette 2.00% 232-2            
Menno 2.00% 233-2            
Midland 2.00% 234-2            
Milbank 2.00% 235-2 1.00% 235-1 X X X  
Miller 2.00% 237-2 1.00% 237-1 X X X  
Mission 2.00% 239-2            
Mitchell 2.00% 242-2 1.00% 242-1 X X X X
Mobridge 2.00% 243-2 1.00% 243-1 X X X  
Monroe 2.00% 244-2            
Montrose 2.00% 245-2            
Morristown 1.50% 246-2     X X X X
Mound City 2.00% 247-2            
Mount Vernon 2.00% 248-2 1.00% 248-1 X X X X
Murdo 2.00% 250-2 1.00% 250-1 X X X X
City Rate General Code MGRT Rate Tax Code Lodging Eating Establishments Alcohol Admissions
New Effington 2.00% 252-2            
New Underwood 2.00% 254-2            
Newell 2.00% 255-2            
Nisland 2.00% 256-2            
North Sioux City 2.00% 258-2 1.00% 258-1 X X X X
Oacoma 2.00% 261-2 1.00% 261-1 X X X X
Oldham 2.00% 266-2            
Olivet 1.00% 267-2            
Onida 2.00% 269-2            
Orient 1.00% 272-2            
Parker 2.00% 276-2            
Parkston 2.00% 277-2 1.00% 277-1 X X X X
Peever 2.00% 279-2            
Philip 2.00% 280-2            
Pickstown 2.00% 281-2            
Piedmont 2.00% 282-2            
Pierpont 2.00% 283-2            
Pierre 2.00% 284-2 1.00% 284-1 X X X X
Plankinton 2.00% 286-2            
Platte 2.00% 287-2 1.00% 287-1 X X X  
Pollock 2.00% 288-2            
Presho 2.00% 291-2            
Pringle 2.00% 209-2            
Pukwana 2.00% 294-2            
Quinn 1.00% 295-2 1.00% 295-1 X X X X
Ramona 2.00% 297-2            
Rapid City 2.00% 298-2 1.00% 298-1 X X X X
Redfield 2.00% 301-2 1.00% 301-1 X X X  
Reliance 2.00% 305-2 1.00% 305-1 X X X  
Revillo 1.00% 308-2            
Roscoe 2.00% 312-2            
Rosholt 2.00% 314-2            
Roslyn 3.00% 315-2            
Saint Lawrence 2.00% 320-2 1.00% 235-1 X X X  
Salem 2.00% 322-2 1.00% 322-1 X X X X
Scotland 2.00% 324-2            
Selby 2.00% 325-2            
Sherman 1.00% 328-2            
Sioux Falls 2.00% 330-2 1.00% 330-1 X X X X
Sisseton 2.00% 331-2 1.00% 331-1 X X X  
South Shore 1.00% 333-2            
Spearfish 2.00% 334-2 1.00% 334-1 X X X X
Spencer 2.00% 335-2            
Springfield 2.00% 336-2            
Stickney 2.00% 337-2            
Stratford 2.00% 340-2            
Sturgis 2.00% 341-2 1.00% 341-1 X X X X
Summerset 2.00% 425-2 1.00% 425-1 X X X X
Summit 2.00% 342-2            
City Rate General Code MGRT Rate Tax Code Lodging Eating Establishments Alcohol Admissions
Tabor 2.00% 343-2            
Tea 2.00% 344-2 1.00% 344-1 X X X X
Timber Lake 2.00% 345-2            
Toronto 2.00% 347-2            
Trent 2.00% 349-2            
Tripp 2.00% 350-2            
Tulare 1.00% 351-2            
Tyndall 2.00% 355-2            
Utica 1.00% 357-2            
Valley Springs 2.00% 359-2            
Veblen 2.00% 360-2            
Vermillion 2.00% 362-2 1.00% 362-1 X X X X
Viborg 2.00% 363-2 1.00% 363-1 X X X X
Volga 2.00% 367-2            
Volin 2.00% 368-2            
Wagner 2.00% 369-2            
Wakonda 2.00% 370-2            
Wall 2.00% 372-2 1.00% 372-1 X X X X
Wallace 1.00% 373-2            
Ward 2.00% 375-2            
Warner 2.00% 376-2            
Wasta 1.00% 377-2            
Watertown 2.00% 379-2 1.00% 379-1 X X X X
Waubay 2.00% 380-2            
Webster 2.00% 382-2 1.00% 382-1 X X X X
Wentworth 2.00% 383-2            
Wessington 2.00% 384-2            
Wessington Springs 2.00% 385-2            
Westport 2.00% 386-2            
White 2.00% 388-2            
White Lake 2.00% 389-2 1.00% 389-1 X X X X
White River 2.00% 391-2            
Whitewood 2.00% 393-2 1.00% 393-1 X X X X
Willow Lake 2.00% 394-2            
Wilmont 2.00% 395-2            
Winner 2.00% 397-2 1.00% 397-1 X X X  
Witten 2.00% 398-2            
Wolsey 2.00% 399-2            
Wood 2.00% 400-2            
Woonsocket 2.00% 401-2            
Worthing 2.00% 402-2 1.00% 402-1 X X X X
Yale 1.00% 404-2            
Yankton 2.00% 405-2 1.00% 405-1 X X X X

For additional information on how the municipal gross receipts tax applies to the sale of products or services please see our Municipal Tax Guide or Municipal Tax Rate Chart.

See Municipal Tax Guide


Special Jurisdictions

The tables below indicate cities within Special Jurisdictions that have a municipal tax as well as sales/use tax. The applicable code and rate are listed next to each city. If a city is not listed or does not have a code and rate listed, it does not have municipal tax.

City Rate Code
Bridger    
Cherry Creek    
Dupree 1% 101-2
Eagle Butte 2% 102-2
Firesteel    
Glad Valley    
Glencross    
Isabel 2% 184-2
Lantry    
La Plant    
Ridgeview    
Timber Lake 2% 345-2
Whitehorse    
City Rate Code
Fort Thompson    
Stephan    
City Rate Code
Batesland    
Kyle    
Long Valley    
Manderson    
Oglala    
Pine Ridge    
Porcupine    
Sharps Corner    
Wanblee    
Wounded Knee    
City Rate Code
Mission 2% 239-2
Okreek    
Parmelee    
Rosebud    
St. Francis    
City Rate Code
Bullhead    
Keldron    
Kenel    
Little Eagle    
McIntosh 2% 219-2
McLaughlin 2% 220-2
Morristown 1.5% 246-2
Trail City    
Wakpala    
Watauga    

For additional information on how the municipal gross receipts tax applies to the sale of products or services please see our Municipal Tax Guide or Municipal Tax Rate Chart.

See Municipal Tax Guide

Municipal Tax Laws & Regulations

File your annual returns for the precious metals, energy mineral severance and conservation tax.

Municipal Tax Comparison Chart

See CY 2019 reporting for both the general city tax and the municipal gross receipts tax