Fitness Clubs. Membership fees and daily or weekly passes to fitness clubs are subject to the state sales tax, plus applicable municipal sales tax. These fees are not subject to municipal gross receipts tax or tourism tax per Regulations 64:06:02:98 and 64:06:02:99 approved effective September 20, 2010.
Relief Agencies. The sales tax exempt status granted to a relief agency must be renewed every five years. Letters are being sent to Relief Agencies that were issued sales tax exempt status requesting they file a new application along with proof of IRS 501(c)3 exemption status, bylaws, articles of incorporation, and budget or financial statement. Failure of a Relief Agency to respond to this renewal notice will result in the cancellation of the sales tax exemption status.
South Dakota’s tourism tax rate is 1.5%. The tourism tax rate will NOT reduce on July 1, 2011 as was previously explained. The tourism tax code to use on the tax return remains 700-1 For more information, click HERE.
Streamlining State and Local Sales Taxes
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