Tax Tip Tuesday: Municipal Gross Receipts Tax

Tax Tip Tuesday: Municipal Gross Receipts Tax

South Dakota Retailers Association

Did you know:

Sales of alcohol, prepared food, lodging and admissions may be subject to two types of municipal taxes in South Dakota. In addition to municipal sales tax, cities may impose a municipal gross receipts tax on alcoholic beverages, prepared food, lodging accommodations, and/or admissions to places of amusement, athletic and cultural events.

More details in this South Dakota Department Revenue Tax Facts publication: dor.sd.gov/Taxes/Business_Taxes/Publications/PDFs/MbulletinJuly2017.pdf.  

Questions? Call the Department of Revenue at 800.829.9188.

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