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Department of Revenue Updates Tax System for Decrease in State Tax Rate

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FOR IMMEDIATE RELEASE

April 3, 2023

Contact: Ian Fury

Department of Revenue Updates Tax System for Decrease in State Tax Rate

 

PIERRE, S.D. – On July 1, 2023, South Dakota’s tax rate will decrease from 4.5 percent to 4.2 percent. The Department of Revenue is working diligently to account for the three-tenth percent sales tax decrease created by House Bill 1137.

The state tax rates affected by the changes are:

  • Sales and use tax;
  • Excise tax on farm machinery and farm attachment units;
  • Amusement device tax; and,
  • Motor vehicle gross receipts tax.

“It is our intent to make this transition as easy as possible for those reporting taxes,” said Department of Revenue Secretary Michael Houdyshell. “Our team is currently updating our forms, publications, and software, and communicating with stakeholders to answer questions about the new sales and use tax rate.”

HB 1137 includes a sunset clause which repeals the rate reduction effective June 30, 2027.

For additional information on how the Department is preparing for the change, click on the following link:

2023 Legislative Changes

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