What Huron Sellers Collect
Huron businesses report several taxes to the South Dakota Department of Revenue on one return, each with its own code and rate, and hotels also pay a city room tax directly to Huron. Mistakes usually come from applying the wrong rate to food, drinks or rooms, or from forgetting the separate city remittance. BOMCAS prepares Huron sales tax returns remotely, reconciles them to your sales reports and keeps each tax in its own account.
Our South Dakota sales and use tax page covers licensing and taxable services across the state. Huron's codes, the city room tax and fair vendors are covered here.
Huron's Rates
- General sales and taxable services: 6.2 percent, made up of 4.2 percent state tax and 2 percent municipal tax under code 177-2.
- Restaurant food, alcohol, lodging and admissions: an extra 1 percent gross receipts tax under code 177-1, for 7.2 percent.
- Lodging stays under 28 days, campsites and certain visitor services: the 1.5 percent state tourism tax as well, so a hotel room carries 8.7 percent before the city room tax.
- From July 1, 2027, the state portion is scheduled to rise to 4.5 percent, adding 0.3 percent to each rate.
The Hotel and Motel Room Tax
Huron's Business Improvement District No. 1 levies an occupation tax on rented hotel and motel rooms. Unlike the sales taxes, it is paid to the city finance office, not the Department of Revenue. Each property remits the previous month's tax by the last day for filing the monthly state sales tax return, and late payments carry a 10 percent late fee. Hotels must keep records of amounts collected from guests and account for complimentary and leased rooms, all of which the city may audit. Unpaid amounts can become a lien on the property, and the city can refuse licences or permits until the tax is paid.
Beadle County
South Dakota counties were given the option of a half-cent county sales tax in 2026. Beadle County discussed it on July 30, 2026 and was not among the six counties that start collecting on January 1, 2027, so Huron's rates do not change at the new year. Businesses delivering to customers in counties that did adopt the tax need to charge it on those deliveries.
State Fair and Event Vendors
Food stands, merchandise sellers and service providers at the State Fair and fairground events need a South Dakota sales tax licence and must report sales for the event location. Vendors from outside the state can obtain a temporary licence. Stands selling food or drinks also collect the city's gross receipts tax. We help regular vendors keep a record of sales by event so returns are filed correctly.
Grocers, Restaurants and International Markets
South Dakota taxes grocery food at the full rate, so Huron grocers and international markets charge 6.2 percent on most food, while prepared food sold for immediate consumption carries 7.2 percent. Stores that sell both groceries and hot meals must separate the two at the register.
Contractors and Use Tax
Prime contractors pay the 2 percent contractor's excise tax on realty improvement receipts and generally owe sales or use tax on materials they install. Any business buying equipment or supplies from out-of-state sellers that did not charge South Dakota tax owes use tax at the combined rate where the items are used.
Agricultural Exemptions
Many sales to farmers, including seed, feed, fertiliser and agricultural chemicals used in farming, are exempt, but the seller must keep documentation. Sales to colonies follow the same rules: exemptions depend on what is bought and how it is used, not on who buys it.
Filing
Most businesses file monthly, with less frequent filing allowed for some smaller accounts. We file the state return, track the city room tax deadline for hotels and keep supporting records ready for audits.
Huron Sales and Use Tax Questions
What tax applies to a Huron hotel room?
A room is taxed at 8.7 percent: state sales tax, city sales and gross receipts taxes, and the state tourism tax. District hotels also remit the city room tax.
Where do hotels pay the city room tax?
To the City of Huron finance office, by the monthly state sales tax due date. Late payments carry a 10 percent fee.
Are groceries taxed in Huron?
Yes. Grocery food is taxed at 6.2 percent in Huron. Prepared food is taxed at 7.2 percent.
Will Beadle County add a sales tax in 2027?
Not on January 1, 2027. The county did not adopt the new county tax option.
Talk to BOMCAS About Sales and Use Tax in Huron
Accurate returns need books with each tax in its own account, and the same sales totals end up on the business return. Fair-week staff run through payroll, missed periods go through catch-up filing, large purchases before July 2027 are a planning question, rental hosts report profit on personal returns, and exporters to Canada should review GST and cross-border rules. For operations in other parts of the state, we also publish South Dakota guides to business tax, individual tax, bookkeeping, payroll, tax planning, back taxes and Canada–U.S. tax, all reachable from the South Dakota overview.
Tell BOMCAS about your Huron business, colony or household and we will reply with next steps and a list of what we need for a quote. Use the contact page or the form below, call 780-667-5250 or email info@bomcas.ca. You can find every Huron service on the Huron overview. This page offers general information and is not advice for your circumstances.