South Dakota Announces Local Sales and Use Tax Rate Changes

The South Dakota Department of Revenue has announced upcoming local sales tax rate changes that will take effect January 1, 2019.

Sales and Use Tax rate Changes

Trent will increase its general sales and use tax rate to 2% (previously, 1%).

Interior will increase its general sales and use tax rate to 2% (previously, 1.9%). Interior will also impose a 1% municipal gross receipts tax rate on:

– lodging;

– eating establishments;

– alcoholic beverages; and

– ticket sales to places of amusement, athletic and cultural events.

Release, South Dakota Department of Revenue, December 3, 2018

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