New Municipal Tax Changes Effective July 1
As of July 1, 2011, four South Dakota communities have implemented new municipal taxes or updated their current city taxes. The municipal tax changes taking effect this month include:

• Canton imposed a 1% gross receipts tax on alcoholic beverages, lodging, eating establishments, and admissions to places of amusement, cultural and athletic events.

• Conde imposed a 2% general sales and use tax rate.

• Sisseton imposed a 1% gross receipts tax on alcoholic beverages, in addition to their current gross receipts tax on lodging and eating establishments.

• Utica imposed a 1% general sales and use tax rate.

See: http://www.state.sd.us/drr2/businesstax/publications/newsletter/2011/july.pdf