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Municipal Tax Changes Effective January 1, 2017

For Immediate Release: Monday, December 5, 2016

Contact: Jonathan Harms, Communications Director, 605-773-3311


Municipal Tax Changes Effective January 1, 2017


PIERRE, S.D. – Three South Dakota communities are making updates to their current municipal tax rate beginning Jan. 1.


The municipal tax changes taking effect include:


Bradley, S.D., imposing a 2 percent general sales and use tax rate.


Lake Norden, S.D., increasing its 1 percent general sales and use tax rate to 2 percent.


Mitchell, S.D., imposing a 1 percent municipal gross receipts tax on ticket sales or admissions to places of amusement, athletic and cultural events in addition to continuing this tax on lodging, eating establishments and alcoholic beverages. This tax is in addition to their 2 percent general sales and use tax rate.


South Dakota municipalities are able to implement new tax rates or change existing tax rates on 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. Other specialty tax rate information is also available in the bulletin.


Updated bulletins are free of charge and available after Jan. 1. To obtain a Municipal Tax Information bulletin, download it on the Department of Revenue website at http://dor.sd.gov/Taxes/Business_Taxes/Publications/Municipal_Tax.aspx  or contact the Department of Revenue at 1-800-TAX-9188 (1-800-829-9188).