South Dakota Department Of Revenue Summer 2021
Photo by: Jamie McClungSummer2021SOUTH DAKOTADEPARTMENT OF REVENUENEWSLETTERMessage From Secretary Jim TerwilligerGreetings from the South Dakota Department ofRevenue!Although the weather is finally cooling down fromthe summer months, the Department is full steamahead on many projects.This edition will cover topics ranging from theexpansion of new tax types payable by ACH Credit,new motor vehicle kiosk features, and much more.Find the full list of what’s inside on Page 2.option to play their favorite instant and lottoproducts without waiting in line. More on this storyfound on Page 4.The property tax division is excited to announce newresources available on our website. Learn more onPages 5-6. Curious on what agricultural products areexempt from sales tax? Find out on Page 7.Last but not least, we are looking for your help. In ourcontinuous effort to reach your needs, we would likeyour input! Page 8 holds a list of our upcoming taxWhat an exciting time to be a part of DOR. Businessesseminars, as well as a survey that helps us learn whatare thriving in our booming state. Visit Page 3 foreducational seminars you’ve participated in and whatmore information on the year we had out at the 2021you would like to see more of.Sturgis Motorcycle Rally.As always, please contact our dedicated staff if weWe continue to highlight our online options to keepcan provide any assistance to you. We hope youour customers out of lines. South Dakota Lotteryenjoy this edition of our newsletter.announced the arrival of their new vending machineslocated around the state. Individuals now have theSouth Dakota Department of RevenueSummer 2021 Newsletter Page 1
Tax Types Expanded for ACH CreditsLooking to pay via ACH Credit? Introducing additionaltax types now available to pay through this method.Tax Type Codes include:A New Look, More Locations, andAdded FunctionalityVisit one of our DMV Now Kiosks, located acrossthe state! All you need is two minutes, a debit orcredit card, and a South Dakota ID to: 030SD (Bank Franchise) Change address or update contact information 041SD (Sales, Use, or Contractor’s Excise Tax) Renew a driver license, 049SD (911 Emergency Surcharge) Renew a vehicle’s registration, 050SD (Motor Fuel Taxes) Report the sale of a vehicle, and 060SD (Alcohol) Print a seller’s permit. 072SD (Cigarette/Tobacco Products Tax) 080SD (Severance Tax)To find a location near you, visitwww.sddmvnowkiosk.com.Please print this document and give a copy to yourbank when making a payment by ACH Credit.INSIDEScanTax Types Expanded for ACH CreditsA New Look, More Locations, andAdded Functionality2021 Sturgis Motorcycle RallyLottery Vending Machines Now AvailableWhen Is A Cake, Not Just A Cake?Changes to Riparian Buffer Strip ProgramProperty Tax PublicationsPayQualifying for Agricultural StatusAgricultural Product ExemptionsLottery Launches Double PlayHelp Us Help YouCONTACT USSD Department of Revenue445 E Capitol Avenue, Pierre, SD 57501Website: https://dor.sd.govPhone: 605-773-3311Print!Taxpayer Assistance Center: 1-800-829-9188Motor Vehicles: 605-773-3541SD Lottery: 605-773-5770Gaming Commission: 605-773-6050South Dakota Department of RevenueSummer 2021 Newsletter Page 2
South Dakota Department of RevenueSummer 2021 Newsletter Page 3
Lottery Vending MachinesNow AvailableSouth Dakota Lottery players can now skip theline, thanks to the introduction of vendingmachines!The vending machines, which launched in thespring, allow players to purchase their favoriteinstant and lotto products. Players can also scantheir tickets to see if they have a winning ticket.To use the vending machines, all you have todo is scan your state-issued identification card,insert money and select your product.To date, the Lottery has installed nearly 50vending machines at retail locations throughoutthe state! For locations, tutorials and more, .aspx.When Is A Cake Not Just A Cake?Recently, a bakery that specializesin making and selling cakesreached out to the Departmentwith questions on what tax ratesthey should be charging. Throughthis conversation, we learned thebakery was charging the 4.5%state tax rate, their local 2% general city tax rate, andtheir local 1% Municipal Gross Receipts Tax (MRGT) onall their cake sales, regardless of how or where thecustomer received the cake.When questioning the taxability of bakery items, it isimportant to answer these questions:1. Is the product meant for immediate consumption?2. How and where does the customer receive theproduct?As is stated in the Prepared Food Tax Fact:“Breads, buns, whole pies or cakes sold for homeconsumption are not considered for immediateconsumption, therefore not subject to the MGRT.Cakes, such as wedding cakes or special occasioncakes that are delivered is catering and subject toMGRT.”Therefore, when a customer purchases and picks upthe cake at the bakery to take home and eat, thecorrect sales tax rate is the 4.5% state tax rate plus thegeneral city tax if the bakery is located inside the citylimits.Due DatesTax ReturnDue 2/2021Motor Vehicle Registration DatesVehicle registration renewal due dates arebased on the first letter of your last namewhich then correlates to a particular month.September – SNovember – T/U/V/W/X/Y/Z*April, October, and December are non-renewalmonthsSouth Dakota Department of RevenueWhen the bakery delivers the cake to the customer,this represents catering and immediate consumption.Therefore, the correct sales tax rate is 4.5% state taxrate plus the general city tax and 1% MGRT if thebakery is located inside the city limits.South Dakota’s sales tax rules for cakes can be as multi-layered as these delicious treats. Just as the Agentadvised the bakery during their conversation, the keyconcepts that determine theoverall sales tax rate areimmediate consumptionand location. Focusing onthe answers to those twoquestions will provide asolid basis in determiningthe correct tax rate forcakes.Summer 2021 Newsletter Page 4
New Legislation brings RequirementChanges to the Riparian Buffer StripProperty Tax ProgramUnder Senate Bill 66, which Gov. Dennis Daugaardsigned into law in 2017, eligible riparian buffer stripscan receive a reduction in the assessed value. Onlyland within 120 feet of a listed lake, river or streammay be classified as a riparian buffer strip andgrazing is prohibited from May 1 through Sept. 20.As of July 1, 2021, landowners approved for theriparian buffer strip program may receive anincreased reduction in property value. The originalreduction of 40% is now up to 50% reduction inproperty value of the eligible riparian buffer strip. Inaddition, there is no longer an annual application.Once approved, the new assessed value of theeligible property will be approved for 10 years oruntil the property changes use. Lastly, land impactedby center pivot irrigation can now be harvested ormowed starting June 25.Applicants may view a web map to help determinewhich waters qualify under the program. Theinteractive map can be accessed here.Applications must be submitted to the director ofequalization in the county where the property islocated. To learn more about the property taxincentive or access the application, visit theDepartment of Revenue’s website here. We wouldlike to remind landowners that to be eligible for the2022 assessment for taxes payable in 2023,applications for the riparian buffer strip property taxincentive must be submitted by October 15, 2021.Extra! Extra!Read All About ItHere at the Department of Revenue,we provide a wide variety of resourcesspecific to your needs. See all of ourtax facts by accessing the page here.NEW Property Tax PublicationsThe Property Tax Division has been busy adding newpublications to continue to provide resources to thecitizens of South Dakota. Below, you will find avariety of new guides now listed on our websiteunder the County Auditors page. Turn to page 6 tolocate an additional resource regarding how tobecome classified as agricultural land.Imposition of a Tax LevyAny taxing district that did not levy a property taxfor their general fund in the previous year is able toimpose a new tax base. The taxing district can setany dollar amount for the new base, as long as theamount remains within statue levy limits for thatdistrict type.After the imposition has been fully implemented, thebase amount can be increased annually by CPI andgrowth.For more information regarding the procedure toimpose a tax levy, please click here.County Road & Bridge LevyThe board of county commissioners may pass a levyspecifically for road and bridge purposes. The fundsfor this levy can be used towards maintaining,repairing, constructing, and reconstructing roads andbridges within the county. The County Road & Bridgelevy will be in addition to any other levies that arecurrently being levied at the county level.For more information regarding county roads andbridges, please click here.Township Capital Improvement LevyA board of an organized township has the authorityto impose a levy specifically for road and bridgepurposes. The revenue generated from this levy cango towards the constructing, reconstructing,repairing, and maintaining of secondary roads,bridges, and culverts within the township.For more information regarding township capitalimprovements, please click here.Follow us on social media @SDRevenueSouth Dakota Department of RevenueSummer 2021 Newsletter Page 5
Does The Land You OwnQualify For Agricultural Status?For land to be classified as agricultural, itmust meet the following criteria: The primary and main use of the landmust be devoted to agricultural pursuits,such as the harvesting of crops or theraising of livestock. The land must also meet either anacreage requirement or a minimumincome. A county’s acreage requirement canrange from 20 acres to 160 acres If the land does not meet the acreagecriteria, then a minimum gross incomeof at least 2,500 must be shown tohave come from an agricultural pursuitin three of the previous five years.To better understand the requirements,please review the ag land classificationflowchart shown to the right.Introducing A New Way To SearchHere at the Department of Revenue, we work tocontinuously improve ouronline resources in order tobest serve the citizens of SouthDakota. Most recently, we have added a new dropdown featureon our dor.sd.gov website.Now, individual’s have theopportunity to reach any of ourforms or resources by the click of a button. This includes:South Dakota Department of RevenueForms Business Forms Government Forms Individual Forms Master Forms ListPublications Annual Reports Guides Newsletters Sales Tax Rate Charts Tax FactsStatisticsSummer 2021 Newsletter Page 6
Agricultural Product ExemptionsDid you know that certain products, but not allproducts, used exclusively for agricultural purposescan be purchased exempt from sales tax?Examples of tax-exempt agricultural products: Commercial fertilizers, either liquid or solid, 500pounds or more in a single sale.Pesticides, including any product or substanceused with the pesticide or the application process.Seed legumes, seed grasses, and seed grains,including seed for CRP land. Twenty-five poundsor more in a single sale.Live cattle, buffalo, sheep, goats, swine, poultry,ostriches, emus, rheas, and domesticated furbearing animals used as breeding or productstock.Feeds and feed supplements for livestock such ashay, bonemeal, salt, and vitamins.Bedding for livestock. This only includes straw,corn stover, and bean straw.Swine and cattle semen for breeding purposes.Repair parts for agricultural machinery andequipment used for agriculture purposes.Fuel used to power irrigation pumps and electricmotors powering irrigation pumps.South Dakota Department of RevenueExamples of items used on the farm that are subjectto sales tax: Fencing,Farm machinery such as tractors, cultivators, andcombines,Attachment units such as combine headers, cleansweep systems, and seed monitors,Animal Medicines, andIrrigation EquipmentBefore a seller can exempt a sale, they must obtain aproperly completed exemption certificate from thepurchaser. The purchaser is responsible for assuringthat the goods and services purchased exempt are ofa type covered by the Exemption Certificate.An Exemption Certificate may be issued for a singlepurchase or as a blanket certificate if the purchaser ismaking recurring purchases from the same seller forthe same reason. If the purchaser doesn’t provide theseller with a properly completed ExemptionCertificate, the seller must collect sales tax. ExemptionCertificates must be retained in records for threeyears.Tax facts available at dor.sd.gov: Exemption Certificate Agricultural ProductsSummer 2021 Newsletter Page 7
Lottery Launches Double PlayHelp Us, Help You!The summer months have provided SD Lotteryplayers with new ways to win, courtesy of excitingnew game changes.The South Dakota Department of Revenue isactively working to build stronger relationshipswith our stakeholders. It is our intention to offer amore consistent educational experience for youand we need your input. Please take a few minutesto answer eight questions using the survey linkprovided. All information received is anonymous.The Department appreciates your feedback. Thankyou!On July 19, Lucky for Life gave players even morechances to win, holding drawings every night. Priorto the change, Lucky for Life drawings were heldeach Monday and Thursday.Lucky for Life, which offers players a top price of 1,000 a day for life, debutedin South Dakota on June 5,2017. Since sales began, SouthDakota has been home to onetop prize winner, as well as sixsecond prize winners of 25,000 a year for life!Powerball also gave players new ways to winthrough the addition of a Monday draw and theDouble Play feature. The Double Play feature givesplayers another chance to match their Powerballnumbers in a separate drawing with a top cashprize of 10 million.Double Play will be available for an additional 1per play. Through the change, Powerball now hasdrawings each Monday, Wednesday, and Saturdaynight.For more information on the Double Play feature,visit https://lottery.sd.gov/doubleplay/.Know Your Craft, Home BrewersIndividuals are allowed to produce 200 gallons orless for personal, family or similar use of: Malt beverages, Cider, or WineHome brewers are not required to get an alcohollicense and are exempt from any taxes or feeimposed under the alcoholic beverage laws of SouthDakota. Products produced by home brewers maynot be manufactured or stored in a public place orplace of business unless the business holds a retailon premise manufacturer license.For more information regarding home brewers, visitour website here.Upcoming Tax SeminarsDateTopicLocationOct 14Basic Sales TaxVirtualDec 7Basic Sales TaxVirtualDec 9Basic Contractor’sExcise TaxVirtualWondering What Your Tax RatesAre? Look Up Your Rates WithAll seminars are free to attend. To register, request apresentation, or view a complete schedule, click here.South Dakota Department of RevenueSummer 2021 Newsletter Page 8
line, thanks to the introduction of vending machines! The vending machines, which launched in the spring, allow players to purchase their favorite instant and lotto products. Players can also scan their tickets to see if they have a winning ticket. To use the vending machines, all you
by March 1887. Sioux Falls was home to both the conference office and the Tract Society (renamed the Book and Bible House in 1924).10 South Dakota Conference (1889-1895) From 1889, when the Dakota Territory became the States of North and South Dakota, until 1895, the Dakota Conference was known as the South Dakota Conference.
Board, South Dakota Hall of Fame Board Member, South Dakota Rodeo Association Board, United State Team Penning Association Board, National Cutting Horse Association, Masonic Member of Joppa Lodge, El Riad Shrine Member, South Dakota House of Representatives from 2011- 2012 and the South Dakota Senate from 2012- 13. He
Consequently, the South Dakota became the first battleship since 1. U. S., Department of the Navy, Naval History Division, Ships' Histories Section, "History of USS South Dakota (BB 57)," n.d., p. 1. The armored cruiser was renamed because construction of a new, state-of-the-art battleship to be called the South Dakota had begun in 1920.
In 2013, the gross domestic product (GDP) of the South Dakota economy was 46.7 billion. GDP is a measure of the value added in production by labor and capital in the state. The key industries of the South Dakota economy are— Finance/insurance/real estate—including serving as a center for national banking operations;
South Dakota Community Transformation Grant Application 09 Category B-Implementation South Dakota State Dept of Health Pierre Hughes SD-000 812,383 46 Prevention and Public Health Fund/Other ACA Funds Comprehensive Chronic Disease Prevention Collaborative Chronic Disease, Health Promotion, and Surveillance Program South Dakota State Dept of Health
In 2016 there were 2,687 arrests in 46 counties across South Dakota with 64 pounds of meth seized and 9 labs found. The South Dakota Youth Risk Behavior Survey (YRBS) indicates that South Dakota youth have higher rates of trying meth at 3.8% compared to the national avaerage of 3%. Methamphetamine Stats A t-A-Glance /p div class "b_factrow b_twofr" div class "b_vlist2col" ul li div strong File Size: /strong 1MB /div /li /ul ul li div strong Page Count: /strong 25 /div /li /ul /div /div /div
Irish immigrant John Keating, is buried in Deadwood, SD. Photo by Museum of the South Dakota State Historical Society staff, 2005. 14. Headstone of Anna Waldner, at Huron Hutterite Colony. Photo by Museum of the South Dakota State Historical Society staff, 2005. 15. Isaac Williams, an
Northeast South Dakota Community Action Program Northeast South Dakota Economic Corporation GROW South Dakota . For NESDCAP, 2016 was a year-long celebration that . Fort Pierre Heartland 4-H Rodeo Good Samaritan Tri-County Food Pantry Groton Baseball Huron Heartland Region Backpack Program Hyde County Food Pantry (Horizon
