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Municipal tax changes effective January 1, 2019

For Immediate Release: Monday, December 3, 2018
Contact: Wade LaRoche, Public Affairs Manager, 605-773-5869


PIERRE, SD — Beginning Jan. 1, 2019, two South Dakota communities will implement new municipal taxes or update their current municipal tax rate. 


The municipal tax changes taking effect include:

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


Interior, S.D., increasing its 1.9 percent general sales and use tax rate to 2 percent. In addition to the 2 percent sales and use tax rate, it will impose 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.


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


The South Dakota Department of Revenue has Municipal Tax Information Bulletins available, which list 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 Jan. 1, 2019. To obtain a Municipal Tax Information Bulletin, download it on the Department of Revenue website at https://dor.sd.gov/Taxes/Business_Taxes/Publications/Municipal_Tax.aspx or contact the Department of Revenue at 1-800-829-9188.