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Sales of tangible personal property and items used for preparing advertisements are subject to South Dakota's 4% sales tax, plus applicable municipal sales tax. If an agency prepares and places the advertisement in the media, the service fee is not subject to sales tax.
Ag Excise Tax ? Applies to all sales or purchases of farm machinery, attachment units or irrigation equipment used exclusively for agricultural purposes. Purchasers are responsible for the ag excise tax if the retailer does not charge the tax.
If you have any questions, please contact the South Dakota Department of Revenue. Machinery, tools, bolts, and other equipment sold to a manufacturer or producer are subject to sales tax.
.taxes.state.mn.us Businesses must pay tax on administrative supplies, most machinery, accessories, furniture, fixtures, and other items used to produce a product. However, ma- terials used or consumed to produce products for sale are exempt from sales tax.
The gross receipts for architect, engineering, and surveying services are subject to state sales tax plus applicable municipal sales tax. Architect, engineering, or surveying services provided for projects located entirely outside of South Dakota are not subject to South Dakota sales tax.
Unlike general sales taxes, excise taxes are usually applied on a per-unit basis instead of as a percentage of the purchase price. For instance, cigarette excise taxes are calculated in cents per pack. And most gasoline excise taxes are imposed in cents per gallon.
Some goods are exempt from sales tax under South Dakota law. Examples include gasoline, purchases made with food stamps, and prescription drugs.