Ordinance #263 - Sales Tax Amendment
ORDINANCE AMENDING SECTION THREE OF ORDINANCE 243, AN ORDINANCE IMPOSING A
MUNICIPAL SALES AND SERVICE TAX, TO COMPLY WITH STATE LAW.
IT ORDAINED BY THE CITY OF
the following language is removed from Section Three of Ordinance 243:
will not be applied to items specifically exempt under SDCL 10-52-2.6, 10-52-11
and 10-52-12. Items exempted from municipal tax include: Farm Machinery and
Irrigation Equipment, Parts or Repairs for Farm Machinery, Agricultural Animal
Health Products and Medicine, Transportation Service, Collection and Disposal of
Solid Waste, Veterinarian and Animal Specialty Services, and Air Transportation.
this 3rd day of October, 2005.
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