SD DOR Newsroom

City of Clark Implements New 1% Municipal Gross Receipts Tax Effective January 1 2026

The South Dakota Department of Revenue announces that the City of Clark will implement a new 1% municipal gross receipts tax effective January 1, 2026. The tax applies to lodging accommodations, eating establishments, alcoholic beverage sales, and admissions. Under South Dakota Codified Law 10-52-9, municipalities are authorized to establish or adjust municipal tax rates on either January 1 or July 1 each year.

Motor Fuel Diversion Reporting Required in South Dakota

The South Dakota Department of Revenue announces that effective January 1, 2026, businesses transporting motor fuel or special fuel on South Dakota's public highways exceeding 4,200 gallons must comply with new diversion reporting requirements under SD Codified Law 10-47B-46. Transporters must provide recipients with the original bill of lading, drop load ticket, or diversion tickets when fuel is delivered to a destination different from the one listed on the original bill of lading.

FY 2025 Annual Report Highlights State Comparisons

The South Dakota Department of Revenue published its FY 2025 Annual Report, providing highlights of state comparisons and statistical reports for fiscal year 2025. The newsroom page references the full report PDF and related compliance information. Key upcoming requirements include the Assessment Freeze for Elderly and Disabled applicants with an April 1 deadline and a Motor Fuel Diversion Reporting Requirement effective January 1, 2026 affecting businesses transporting motor or special fuel within South Dakota.

Assessment Freeze for Elderly and Disabled Property Tax Relief Deadline April 1, 2026

South Dakota Department of Revenue announces April 1, 2026 application deadline for the Assessment Freeze for the Elderly and Disabled Program. Qualifying homeowners prevent property assessments from increasing despite rising market values. Single-member households must have income below $56,595; multiple-member households below $66,885. Property valuation cannot exceed $514,500. Applications are submitted to local county treasurer offices.