The highest rate of the municipal sales and gross receipts tax applies to all gross receipts of vending machines which sell multiple items which are taxed at different rates unless the vendor maintains records and inventories documenting actual sales by type of item. The municipal sales and gross receipts taxes are in addition to the state sales tax.

Source: 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002.

General Authority: SDCL 10-45-47.1 , 10-52-4 , 10-52A-7(3).

Law Implemented: SDCL 10-45-2 , 10-52-2 , 10-52-8 , 10-52A-2.