Tax & Accounting Blog

South Dakota Tourism Tax Rolls Through Committee

Indirect Tax, ONESOURCE, Sales and Use Tax January 19, 2013

honey bee Since 2009, South Dakota has imposed a one-and-a-half percent tourism tax on the gross receipts of certain lodging and amusement services within the state.  Currently, the state legislature is debating whether to make that rate permanent, as the bill is written, or allow the rate to decline to one-percent as it is set to do July of this year.  On Thursday, the State House Taxation committee approved the extension easily, and sent it along to the full House for a vote.  When the original bill was initially passed, it had strong bipartisan support, which appears to be the case once again.

Source: http://www.blackhillsfox.com/2013/01/17/Tourism-taxes-passes-House-committee

Tourism Tax Facts: http://www.state.sd.us/drr2/businesstax/publications/taxfacts/tourism1212.pdf