Tax Tip Tuesday: Storage of Items

Tax Tip Tuesday: Storage of Items

South Dakota Retailers Association

Did you know….Storage of items in South Dakota may or may not be subject to tax.

The rental of mini-storage, self storage units or storage space is not subject to sales tax if no service is provided other than electricity or security cameras. Warehousing and storage is subject to state and applicable municipal sales tax if additional services are provided, such as refrigerated storage, climate or temperature controls, insurance, security guards, and inventory management.

Check out this Department of Revenue Tax Facts publication: http://dor.sd.gov/Taxes/Business_Taxes/Publications/PDFs/storage.pdf

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