Skip to main content

Newsroom

read progress

New Municipal Tax Changes Effective July 1, 2021

minute read


Beginning July 1, 2021, four South Dakota communities will implement a new municipal tax rate.

The municipal tax changes taking effect include:

  • Oelrichs, S.D., increasing its 0 percent general sales and use tax rate to 2 percent.
  • Dante, S.D., increasing its 1 percent general sales and use tax rate to 2 percent.
  • Howard, S.D., imposing a 1 percent municipal gross receipts tax rate on lodging, eating establishments, alcoholic beverages, and ticket sales or admissions to places of amusement, athletic and cultural events. This tax is in addition to its 2 percent general sales and use tax rate.
  • Freeman, S.D., imposing a 1 percent municipal gross receipts tax rate on lodging, eating establishments, alcoholic beverages, and ticket sales or admissions to places of amusement, athletic and cultural events. This tax is in addition to its 2 percent general sales and use tax rate.

South Dakota municipalities are able to implement new tax rates or change existing tax rates on either Jan. 1 or July 1 each year.

The South Dakota Department of Revenue has Municipal Tax Information Bulletins available listing all municipal sales and use tax rates statewide, along with information on tribal sales, use, and excise taxes.

Updated bulletins are free of charge and available after July 1, 2021. To obtain a Municipal Tax Information Bulletin, you will be able to download it here or by contacting us at 1-800-829-9188.

See Municipal Tax Guide

Recommended Articles

Check out the Summer 2025 Newsletter!

The Summer Newsletter is here! In this issue, we’re covering a wide range of updates and helpful information for individuals and businesses across the state.

Read More About Check out the Summer 2025 Newsletter!

South Dakota DOR Reports 13% Increase in Tax Collections from 2025 Sturgis Motorcycle Rally

The South Dakota Department of Revenue estimates that tax collections from the 2025 Sturgis Motorcycle Rally totaled $1,581,736, marking a 13% increase over last year’s collections of $1,399,501.

Read More About South Dakota DOR Reports 13% Increase in Tax Collections from 2025 Sturgis Motorcycle Rally