June 8, 2022

Beginning July 1, 2022, the town of Gary is amending their municipal tax rate from 1% to 2%. In addition, they are also implementing a new municipal gross receipt tax rate from 0 percent to 1 percent. 

The municipal gross receipts tax will be applied to lodging accommodations, eating establishments, alcohol sales, and admissions. The municipal gross receipts tax is in addition to the general municipal tax.

South Dakota municipalities are able to implement new tax rates or change existing tax rates on January 1 or July 1 each year, according to South Dakota Codified Law 10-52-9.

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.