Gayville implements tax rates Beginning Jan. 1, 2003, the city of Gayville will implement a 2 percent general sales and use tax and a 1 percent tax on food as defined by the Food Stamp Act.
Gayville will also be exempting construction materials delivered to a truck of a construction company for use outside city limits. All municipal taxes are in addition to the 4 percent state tax.
Other cities implementing new municipal taxes or changing existing taxes effective Jan. 1 include Brandon, Colman, Faith, Platte, Roslyn, White Lake and Wilmot.
The South Dakota Department of Revenue has Municipal Tax Information Bulletins available listing all municipal sales and use tax rates statewide, as well as information on tribal sales, use and excise taxes.
Updated bulletins are free of charge and available after Jan. 1 by contacting the Department of Revenue at 1-800-TAX-9188 (1-800-829-9188) or by downloading a copy from the department's Web site at www. state.sd.us/revenue/ after Jan. 1.