SD Municipal Sales Tax Impact
| City | County | 2023 General Sales Tax Due | Tax Repeal Impact | Impact % |
| Sioux Falls | Minnehaha, Lincoln | $184,462,106 | $15,444,420 | 8.4% |
| Rapid City | Pennington | $79,032,583 | $6,653,951 | 8.4% |
| Aberdeen | Brown | $21,416,250 | $2,088,265 | 9.8% |
| Watertown | Codington | $21,122,084 | $2,189,462 | 10.4% |
| Brookings | Brookings | $19,552,462 | $1,631,463 | 8.3% |
| Mitchell | Davison | $14,497,168 | $1,427,588 | 9.8% |
| Yankton | Yankton | $12,796,162 | $1,314,678 | 10.3% |
| Spearfish | Lawrence | $12,091,370 | $1,500,000 | 12.4% |
| Pierre | Hughes | $10,459,951 | $829,134 | 7.9% |
| Huron | Beadle | $9,535,131 | $868,684 | 9.1% |
| Brandon | Minnehaha | $5,266,782 | $565,985 | 10.7% |
| Vermillion | Clay | $5,209,080 | $500,000 | 9.6% |
| North Sioux City | Union | $4,964,291 | $252,727 | 5.1% |
| Sturgis | Meade | $4,765,361 | $712,491 | 15.0% |
| Deadwood | Lawrence | $4,740,724 | $275,097 | 5.8% |
| Madison | Lake | $4,627,768 | $622,242 | 13.4% |
| Milbank | Grant | $4,274,714 | $456,162 | 10.7% |
| Box Elder | Pennington | $4,165,120 | $369,776 | 8.9% |
| Belle Fourche | Butte | $3,994,971 | $614,299 | 15.4% |
| Tea | Lincoln | $3,878,540 | $346,857 | 8.9% |
| Harrisburg | Lincoln | $3,024,515 | $408,746 | 13.5% |
| Custer | Custer | $2,334,025 | $425,723 | 18.2% |
| Hot Springs | Fall River | $2,210,020 | $474,444 | 21.5% |
| Mobridge | Walworth | $2,045,844 | $462,351 | 22.6% |
| Winner | Tripp | $1,970,400 | $254,899 | 12.9% |
| Fort Pierre | Stanley | $1,924,615 | $287,833 | 15.0% |
| Chamberlain | Brule | $1,915,980 | $311,595 | 16.3% |
| Dell Rapids | Minnehaha | $1,752,592 | $350,200 | 20.0% |
| Lead | Lawrence | $1,685,827 | $406,300 | 24.1% |
| Wall | Pennington | $1,589,716 | $199,037 | 12.5% |
| Hartford | Minnehaha | $1,547,830 | $213,393 | 13.8% |
| Canton | Lincoln | $1,504,328 | $215,853 | 14.3% |
| Beresford | Union, Lincoln | $1,363,815 | $190,412 | 14.0% |
| Sisseton | Roberts | $1,346,766 | $315,866 | 23.5% |
| Hill City | Pennington | $1,265,978 | $246,790 | 19.5% |
| Lake Norden | Hamlin | $1,133,186 | $69,970 | 6.2% |
| Redfield | Spink | $1,124,970 | $190,207 | 16.9% |
| Webster | Day | $1,112,985 | $211,913 | 19.0% |
| Lennox | Lincoln | $1,075,923 | $153,862 | 14.3% |
| Summerset | Meade | $1,033,304 | $233,875 | 22.6% |
| Platte | Charles Mix | $1,000,875 | $213,950 | 21.4% |
| Keystone | Pennington | $988,731 | $50,978 | 5.2% |
| Wagner | Gregory | $983,285 | $202,105 | 20.6% |
| Miller | Hand | $944,754 | $159,437 | 16.9% |
| Gregory | Gregory | $904,727 | $133,894 | 14.8% |
| Parkston | Hutchinson | $879,323 | $200,505 | 22.8% |
| Flandreau | Moody | $865,129 | $99,676 | 11.5% |
| Britton | Marshall | $787,308 | $215,133 | 27.3% |
| Lemmon | Perkins | $742,240 | $190,683 | 25.7% |
| Elk Point | Union | $739,397 | $125,756 | 17.0% |
| Volga | Brookings | $716,272 | $71,210 | 9.9% |
| Groton | Brown | $694,907 | $125,491 | 18.1% |
| Freeman | Hutchinson | $690,693 | $176,898 | 25.6% |
| De Smet | Kingsbury | $684,018 | $149,967 | 21.9% |
| Clear Lake | Deuel | $619,373 | $104,232 | 16.8% |
| Philip | Haakon | $616,183 | $114,091 | 18.5% |
| Garretson | Minnehaha | $615,484 | $96,895 | 15.7% |
| Gettysburg | Potter | $613,021 | $116,614 | 19.0% |
| Clark | Clark | $591,653 | $79,759 | 13.5% |
| Mission | Todd | $582,687 | $194,721 | 33.4% |
| Oacoma | Lyman | $579,613 | $156,190 | 26.9% |
| Arlington | Kingsbury, Brookings | $578,453 | $100,636 | 17.4% |
| Salem | McCook | $567,233 | $102,117 | 18.0% |
| Martin | Bennett | $562,432 | $220,028 | 39.1% |
| Parker | Turner | $519,360 | $152,895 | 29.4% |
| Eagle Butte | Dewey, Ziebach | $514,458 | $84,317 | 16.4% |
| Kimball | Brule | $497,352 | $44,883 | 9.0% |
| Highmore | Hyde | $483,068 | $74,764 | 15.5% |
| Ipswich | Edmunds | $473,070 | $95,968 | 20.3% |
| Howard | Miner | $444,861 | $103,384 | 23.2% |
| Piedmont | Meade | $409,742 | $74,618 | 18.2% |
| Big Stone City | Grant | $405,026 | $21,075 | 5.2% |
| Tyndall | Bon Homme | $394,459 | $95,904 | 24.3% |
| Scotland | Bon Homme | $387,738 | $75,093 | 19.4% |
| Wessington Springs | Jerauld | $381,617 | $74,826 | 19.6% |
| Bryant | Hamlin | $373,197 | $24,427 | 6.5% |
| Faulkton | Faulk | $366,782 | $66,291 | 18.1% |
| Marion | Turner | $350,694 | $42,204 | 12.0% |
| Colman | Moody | $348,693 | $22,013 | 6.3% |
| Whitewood | Lawrence | $344,737 | $48,202 | 14.0% |
| Newell | Butte | $342,107 | $61,586 | 18.0% |
| Corsica | Douglas | $341,235 | $42,092 | 12.3% |
| Baltic | Minnehaha | $339,459 | $43,159 | 12.7% |
| Eureka | McPherson | $339,033 | $92,072 | 27.2% |
| Murdo | Jones | $337,285 | $73,359 | 21.7% |
| Selby | Walworth | $325,845 | $45,758 | 14.0% |
| Crooks | Minnehaha | $316,923 | $5,749 | 1.8% |
| Canistota | McCook | $315,850 | $57,548 | 18.2% |
| Armour | Douglas | $314,388 | $85,997 | 27.4% |
| Kadoka | Jackson | $313,780 | $75,165 | 24.0% |
| Herreid | Campbell | $312,736 | $74,931 | 24.0% |
| Burke | Gregory | $300,912 | $71,795 | 23.9% |
| Edgemont | Fall River | $295,848 | $29,400 | 9.9% |
| Viborg | Turner | $295,412 | $74,811 | 25.3% |
| Elkton | Brookings | $291,445 | $18,969 | 6.5% |
| Plankinton | Aurora | $280,112 | $24,927 | 8.9% |
| Timber Lake | Dewey | $272,253 | $43,072 | 15.8% |
| Alpena | Jerauld | $271,485 | $16,845 | 6.2% |
| Woonsocket | Sanborn | $267,475 | $52,783 | 19.7% |
| Faith | Meade | $262,180 | $64,916 | 24.8% |
| Humboldt | Minnehaha | $259,454 | $16,305 | 6.3% |
| Centerville | Turner | $254,314 | $52,107 | 20.5% |
| Menno | Hutchinson | $253,342 | $47,000 | 18.6% |
| Hermosa | Custer | $249,435 | $52,081 | 20.9% |
| Estelline | Hamlin | $249,225 | $61,364 | 24.6% |
| Lake Andes | Charles Mix | $248,974 | $95,376 | 38.3% |
| Alcester | Union | $248,782 | $48,614 | 19.5% |
| Onida | Sully | $243,355 | $29,748 | 12.2% |
| Lake Preston | Kingsbury | $235,761 | $27,186 | 11.5% |
| Springfield | Bon Homme | $233,279 | $25,699 | 11.0% |
| Castlewood | Hamlin | $217,683 | $27,077 | 12.4% |
| Hayti | Hamlin | $213,445 | $25,935 | 12.2% |
| Buffalo | Harding | $212,911 | $19,056 | 9.0% |
| Bison | Perkins | $204,490 | $30,053 | 14.7% |
| Hoven | Potter | $201,952 | $34,449 | 17.1% |
| Valley Springs | Minnehaha | $195,258 | $3,017 | 1.5% |
| White River | Mellette | $183,961 | $76,013 | 41.3% |
| Colton | Minnehaha | $182,890 | $27,676 | 15.1% |
| Waubay | Day | $173,421 | $45,814 | 26.4% |
| Worthing | Lincoln | $169,023 | $2,766 | 1.6% |
| Presho | Lyman | $159,933 | $12,897 | 8.1% |
| Jefferson | Union | $159,654 | $4,309 | 2.7% |
| Wolsey | Beadle | $157,026 | $63,160 | 40.2% |
| Avon | Bon Homme | $154,257 | $22,904 | 14.8% |
| New Underwood | Pennington | $153,555 | $6,330 | 4.1% |
| Emery | Hanson | $153,438 | $39,952 | 26.0% |
| Alexandria | Hanson | $152,324 | $7,439 | 4.9% |
| Hudson | Lincoln | $150,540 | $22,096 | 14.7% |
| Rosholt | Roberts | $148,616 | $31,778 | 21.4% |
| Summit | Roberts | $146,850 | $5,170 | 3.5% |
| Wilmot | Roberts | $146,379 | $15,698 | 10.7% |
| McLaughlin | Corson | $145,515 | $4,773 | 3.3% |
| Stickney | Aurora | $141,890 | $30,000 | 21.1% |
| Kennebec | Lyman | $137,137 | $26,811 | 19.6% |
| Bowdle | Edmunds | $136,702 | $30,000 | 21.9% |
| Chancellor | Turner | $136,017 | $12,654 | 9.3% |
| Roscoe | Edmunds | $128,218 | $31,416 | 24.5% |
| Toronto | Deuel | $122,636 | $35,435 | 28.9% |
| Wakonda | Clay | $119,291 | $3,691 | 3.1% |
| Pollock | Campbell | $118,681 | $3,748 | 3.2% |
| Tripp | Hutchinson | $114,074 | $23,445 | 20.6% |
| Tabor | Bon Homme | $110,083 | $3,092 | 2.8% |
| Aurora | Brookings | $108,247 | $1,509 | 1.4% |
| Irene | Clay, Turner, Yankton | $106,658 | $19,058 | 17.9% |
| Gary | Deuel | $105,067 | $11,563 | 11.0% |
| White | Brookings | $102,672 | $3,640 | 3.5% |
| Mellette | Spink | $100,343 | $26,886 | 26.8% |
| Pickstown | Charles Mix | $99,489 | $19,324 | 19.4% |
| Wessington | Beadle, Hand | $98,962 | $3,389 | 3.4% |
| Leola | McPherson | $98,603 | $13,910 | 14.1% |
| Bonesteel | Gregory | $97,557 | $57,876 | 59.3% |
| Isabel | Dewey | $96,536 | $11,875 | 12.3% |
| Montrose | McCook | $94,622 | $6,498 | 6.9% |
| Mount Vernon | Davison | $88,231 | $1,377 | 1.6% |
| Bridgewater | McCook | $86,026 | $2,938 | 3.4% |
| White Lake | Aurora | $82,199 | $25,428 | 30.9% |
| Hurley | Turner | $80,149 | $5,277 | 6.6% |
| Willow Lake | Clark | $78,987 | $28,294 | 35.8% |
| Midland | Haakon | $78,836 | $485 | 0.6% |
| Geddes | Charles Mix | $76,631 | $8,103 | 10.6% |
| New Effington | Roberts | $76,336 | $9,662 | 12.7% |
| Wentworth | Lake | $76,316 | $1,664 | 2.2% |
| Colome | Tripp | $75,702 | $11,355 | 15.0% |
| Bruce | Brookings | $74,682 | $1,570 | 2.1% |
| Bristol | Day | $72,807 | $2,214 | 3.0% |
| Dimock | Hutchinson | $71,452 | $24,721 | 34.6% |
| Roslyn | Day | $71,197 | $29,928 | 42.0% |
| Warner | Brown | $71,074 | $1,567 | 2.2% |
| Gayville | Yankton | $63,953 | $1,459 | 2.3% |
| Saint Lawrence | Hand | $62,922 | $1,143 | 1.8% |
| Langford | Marshall | $62,167 | $829 | 1.3% |
| Ethan | Davison | $59,111 | $1,850 | 3.1% |
| Veblen | Marshall | $57,794 | $7,628 | 13.2% |
| Reliance | Lyman | $55,656 | $518 | 0.9% |
| Harrold | Hughes | $54,585 | $2,596 | 4.8% |
| Florence | Codington | $54,265 | $3,391 | 6.2% |
| Pukwana | Brule | $52,887 | $601 | 1.1% |
| Carthage | Miner | $51,530 | $1,004 | 1.9% |
| Dupree | Ziebach | $51,469 | $537 | 1.0% |
| Egan | Moody | $49,383 | $12,833 | 26.0% |
| Doland | Turner | $45,134 | $5,971 | 13.2% |
| Blunt | Hughes | $43,909 | $1,717 | 3.9% |
| Henry | Codington | $39,365 | $13,074 | 33.2% |
| Central City | Lawrence | $37,734 | $2,377 | 6.3% |
| Canova | Miner | $37,491 | $762 | 2.0% |
| Frederick | Brown | $36,151 | $4,926 | 13.6% |
| Hecla | Brown | $35,909 | $10,748 | 29.9% |
| Iroquois | Kingsbury, Beadle | $35,673 | $7,341 | 20.6% |
| Hosmer | Edmunds | $35,152 | $1,132 | 3.2% |
| Trent | Moody | $34,985 | $965 | 2.8% |
| McIntosh | Corson | $34,655 | $2,108 | 6.1% |
| Interior | Jackson | $34,040 | $1,001 | 2.9% |
| Columbia | Brown | $33,497 | $674 | 2.0% |
| Conde | Spink | $32,698 | $788 | 2.4% |
| Delmont | Douglas | $31,430 | $10,250 | 32.6% |
| Fairfax | Gregory | $30,725 | $2,653 | 8.6% |
| Brandt | Deuel | $28,328 | $817 | 2.9% |
| Pringle | Custer | $27,973 | $492 | 1.8% |
| Dallas | Gregory | $27,906 | $363 | 1.3% |
| Westport | Brown | $27,704 | $3,098 | 11.2% |
| Ramona | Lake | $27,608 | $1,033 | 3.7% |
| Cavour | Beadle | $26,637 | $2,110 | 7.9% |
| Java | Walworth | $25,585 | $4,523 | 17.7% |
| Andover | Day | $25,301 | $7,309 | 28.9% |
| Frankfort | Spink | $25,220 | $753 | 3.0% |
| Hitchcock | Beadle | $24,344 | $823 | 3.4% |
| Lesterville | Yankton | $24,287 | $529 | 2.2% |
| Oelrichs | Fall River | $23,591 | $3,779 | 16.0% |
| Stratford | Brown | $23,587 | $768 | 3.3% |
| Letcher | Sanborn | $23,330 | $485 | 2.1% |
| Artesian | Sanborn | $22,931 | $1,295 | 5.6% |
| Akaska | Walworth | $22,882 | $2,845 | 12.4% |
| Corona | Roberts | $22,836 | $2,489 | 10.9% |
| Volin | Yankton | $22,021 | $563 | 2.6% |
| Spencer | McCook | $21,073 | $863 | 4.1% |
| Astoria | Deuel | $20,775 | $1,326 | 6.4% |
| Nisland | Butte | $19,666 | $425 | 2.2% |
| Eden | Marshall | $19,465 | $5,525 | 28.4% |
| Revillo | Grant | $19,296 | $1,183 | 6.1% |
| Peever | Roberts | $17,435 | $688 | 3.9% |
| Kranzburg | Codington | $17,029 | $1,160 | 6.8% |
| Ward | Moody | $16,627 | $236 | 1.4% |
| Glenham | Walworth | $16,351 | $2,413 | 14.8% |
| Ashton | Spink | $15,164 | $842 | 5.6% |
| Dante | Charles Mix | $14,442 | $692 | 4.8% |
| Davis | Turner | $14,335 | $205 | 1.4% |
| Oldham | Kingsbury | $12,394 | $570 | 4.6% |
| South Shore | Codington | $12,353 | $1,638 | 13.3% |
| Pierpont | Day | $12,343 | $1,944 | 15.7% |
| Lake City | Marshall | $12,227 | $308 | 2.5% |
| Grenville | Day | $12,209 | $2,560 | 21.0% |
| Mound City | Campbell | $11,536 | $230 | 2.0% |
| Cresbard | Faulk | $10,877 | $327 | 3.0% |
| Olivet | Hutchinson | $10,639 | $1,736 | 16.3% |
| Hazel | Hamlin | $9,936 | $155 | 1.6% |
| Wallace | Codington | $8,943 | $1,147 | 12.8% |
| Monroe | Turner | $8,792 | $290 | 3.3% |
| Bradley | Clark | $8,511 | $454 | 5.3% |
| La Bolt | Grant | $7,990 | $487 | 6.1% |
| Wood | Mellette | $7,772 | $929 | 11.9% |
| Quinn | Pennington | $7,654 | $358 | 4.7% |
| Morristown | Corson | $6,634 | $185 | 2.8% |
| Yale | Beadle | $6,585 | $149 | 2.3% |
| Sherman | Minnehaha | $6,585 | $267 | 4.1% |
| Belvidere | Jackson | $6,044 | $321 | 5.3% |
| Orient | Faulk | $5,733 | $111 | 1.9% |
| Fairview | Lincoln | $5,732 | $44 | 0.8% |
| Utica | Yankton | $5,111 | $86 | 1.7% |
| Erwin | Kingsbury | $4,663 | $56 | 1.2% |
| Wasta | Pennington | $3,852 | $196 | 5.1% |
| Witten | Tripp | $3,817 | $154 | 4.0% |
| Camp Crook | Harding | $3,674 | $128 | 3.5% |
| Lane | Jerauld | $1,306 | $4 | 0.3% |
| Total | $506,118,712 | $51,522,899 | 10.2% |
Source: South Dakota Municipal League
Methodology
- Using 2023 sales tax reports from the State, tax due by SIC Division (lowest level available) was extracted.
- Assigned a percentage of tax due to each Division that is from sales of items for human consumption.
- Aggregated results by City.
- Cities are unlisted if they did not generate sales tax in 2023.
Note:
These estimates are based on the best data available for unprepared food and food ingredients. SIC codes are self-assigned by businesses and tied to their main line of business, leading to inconsistencies. For example, hardware and lumber/building material stores that sell unprepared food may report those items differently than a grocery store. Actual losses could also be much greater based on how items for human consumption is defined. Current state law and IM-28 do not define items for human consumption, requiring legislative or judicial clarification. Without clarification, items human consumption could include numerous other items not included in these estimates.
I oppose the poorly drafted IM-28 that would:
Eliminate the sales taxes on many items other than food.
Cut at least $176 million in annual funds to the state.
Force the implementation of a state income tax.