The Rates That Apply in Town
Belle Fourche adds a 2 percent municipal sales tax (code 027-2) to the 4.2 percent state rate, so most retail sales inside city limits are taxed at 6.2 percent. The city's 1 percent gross receipts tax (code 027-1) covers every category the state allows: lodging, prepared food and drinks, alcohol and admissions. A motel room, a steak dinner or a ticket to the Roundup is therefore taxed at 7.2 percent. Sales delivered outside city limits in Butte County carry the 4.2 percent state rate only, because Butte County had not adopted the new county tax as of mid-October 2026.
Licensing and the list of taxable services are explained on the South Dakota sales and use tax page. Belle Fourche's codes, admissions, Montana purchases and contractor work are covered here.
What Changes in 2027
The state rate is scheduled to rise from 4.2 to 4.5 percent on July 1, 2027, taking the general rate in town to 6.5 percent. If Butte County commissioners later adopt the half-percent county tax, it could only begin on a January 1 or July 1 date. We update point-of-sale settings and filing codes for clients when either change is confirmed.
Rodeo Week and the Rally
The Black Hills Roundup brings admissions, concessions and vendor sales in early July. Ticket sellers apply the gross receipts tax to admissions, and temporary vendors from out of town need a licence before the event. In August, Belle Fourche falls within the area covered by the state's rally rates, which add the 1.5 percent tourism tax for the rally period. Vendors should check the Department of Revenue's rally notice each year rather than reuse old rates.
Buying in Montana
Montana has no general sales tax, so it is tempting to buy tools, furniture or equipment there. Items brought back for use in South Dakota are subject to use tax at the rate where they are used, 6.2 percent in town, and businesses report it on their sales tax return. Individuals owe it too, though it is often overlooked. The same applies to online purchases from sellers that did not charge South Dakota tax.
Farm and Ranch Purchases
Livestock, feed, seed, fertiliser and certain agricultural chemicals are generally exempt. Farm machinery, attachment units and irrigation equipment used exclusively for agriculture pay a separate state farm machinery excise tax, currently 4.2 percent and scheduled to return to 4.5 percent on July 1, 2027, instead of state and city sales tax. Repair parts and repair services for that equipment are exempt. Dealers need to keep exemption certificates and charge the right tax for each item.
Contractors
Contractors building the new hotel, homes or commercial projects in Belle Fourche pay South Dakota's 2 percent contractor's excise tax on their gross receipts from construction contracts, and usually pay sales or use tax on the materials they buy. Contractors from Wyoming or Montana must register before starting work. Subcontractors need to know whether the prime contractor's tax covers them.
Bentonite Suppliers
Parts dealers, repair shops and service companies working with the mills charge sales tax on taxable parts and services unless the customer provides a valid exemption certificate, for example for goods bought for resale or shipped out of state.
Filing Checklist
- Apply 027-2 and 027-1 correctly.
- Tax admissions at 7.2 percent.
- Report use tax on Montana and online purchases.
- Keep agricultural exemption records.
- Track the contractor's excise tax.
- Use the rally rates published each year.
Online and Mail-Order Sales
Belle Fourche businesses shipping to customers charge tax based on the delivery address, including the lower rate outside city limits and the rate in each other South Dakota town.
We file returns monthly, quarterly or annually, as the Department of Revenue assigns, and keep the reports that support each one.
Belle Fourche Sales and Use Tax Questions
Are Roundup tickets taxable?
Yes, at 7.2 percent, including the city's gross receipts tax on admissions.
I bought a trailer in Montana. Do I owe tax?
Trailers titled in South Dakota are generally taxed by the county treasurer at titling, through the motor vehicle excise tax, rather than on a sales tax return. Montana charges no sales tax, so there is usually no credit for tax paid there.
Is livestock taxable?
No, sales of livestock are generally exempt.
Does Butte County collect a county tax?
Not as of mid-October 2026.
Talk to BOMCAS About Sales and Use Tax in Belle Fourche
Separate tax accounts in the books keep returns simple, and totals flow to the business return. Seasonal staff run through payroll, unlicensed periods go to catch-up filing, purchases before July 2027 are a planning question, owners report profits on personal returns, and Canadian sellers should see cross-border tax. Statewide, we also cover business tax returns, personal tax returns, bookkeeping, payroll, tax planning, back taxes and late filing and cross-border tax, with everything gathered in the South Dakota overview.
Tell BOMCAS about your Belle Fourche ranch, business or household and we will reply with next steps and what we need for a quote. Reach us through the contact page or the form below, by phone at 780-667-5250 or by email at info@bomcas.ca. All of our Belle Fourche services are listed on the Belle Fourche overview. This page is general information, not advice for your situation.