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Photo by: Rachel SoulekFall 2021SOUTH DAKOTADEPARTMENT OF REVENUEMessage From Secretary Jim TerwilligerGreetings from the South Dakota Department ofSports enthusiasts have been making their way toRevenue! We have enjoyed the warm weather this fall Deadwood since sports betting began in earlyas many are preparing for the holiday season.September. Discover more on that and how you canstuff your stockings this holiday season on Page 6.One item to prepare for before Jan 1, 2022, are themunicipal tax changes taking effect in a couple ofBusinesses interested in shipping cigars to consumersSouth Dakota communities. Find out where on Page in South Dakota may start applying for licenses in2.January 2022. Turn to page 6 for more on this.We wanted to highlight the property tax reliefprograms that offer financial assistance to the elderlyand disabled. These are valuable programs and weencourage anyone who qualifies to take advantage ofthem. Our staff, along with your county officials, arealways available to answer questions on theseprograms. Find out more about these programs onPage 4.South Dakota Lottery saw two long-time friendsbecome millionaires when they won the Powerballdrawing in August. Read more about their winningstory on Page 5.South Dakota Department of RevenueThe Motor Vehicle Division lost two valuedemployees recently, please keep both their families inyour thoughts and prayers. DOR remembers thoseemployees and their service on Page 3.Also within the pages of this newsletter are extras ondue dates, deadlines and more! As we start therenewal process in January, be sure to check out page8 for ways to renew your motor vehicle registrations.I hope it goes without saying, but I am going to say itanyway, you are always able to contact our dedicatedstaff for any questions or assistance you may need.We hope you enjoy this edition of our fall newsletter.Fall 2021 Newsletter Page 1

Municipal tax changes take effect intwo SD communitiesTwo South Dakota communities made updates totheir current municipal tax rate beginning January 1.The municipal tax changes which took effect include:Find your local tax rate with our easy to usesearch tool!INSIDEMunicipal tax changesLiquor license renewalDOR RemembersCensus numbers determine liquor licensesBank Franchise changes contact infoProperty tax programs available for youBe on the lookout for new trainings in 2022SD Lottery newest million-dollar winnersStocking StuffersHave cigars shipped to you in 2022Sports Wagering Begins in DeadwoodCONTACT USSD Department of Revenue445 E Capitol Avenue, Pierre, SD 57501Website: https://dor.sd.govPhone: 605-773-3311Taxpayer Assistance Center: 1-800-829-9188Motor Vehicles: 605-773-3541SD Lottery: 605-773-5770Gaming Commission: 605-773-6050South Dakota Department of Revenue Lane imposed a 2 percent general sales and usetax rate. Henry increased its 1 percent general sales anduse tax rate to 2 percent.South Dakota municipalities are able to implementnew tax rates or change existing tax rates on January 1or July 1 each year.The South Dakota Department of Revenue hasmunicipal tax information bulletins available which listall municipal sales and use tax rates statewide, alongwith information on tribal sales, use and excise taxes.To obtain a Municipal Tax Information bulletin,download it on the Department of Revenue websiteor contact the Department of Revenueat 1-800-829-9188.Are you the holder of an alcoholicbeverage license that is due forrenewal in December?This is a reminder that, according to state law(SDCL 35-2-24), an alcoholic beverage licensecannot be renewed unless you are current on allsales and use taxes, unemployment insurance tax,and any other state taxes. Inevitably during therenewal cycle there are alcoholic beverage licenserenewals that are delayed or denied each year dueto state tax delinquencies.Don’t risk losing your alcoholic beverage license contact our office immediately to resolve yoursales and use tax delinquency.Fall 2021 Newsletter Page 2

New email address forBank Franchise TaxThe email address is: bankfranchise@state.sd.usPlease use this email address to: Submit a Bank Franchise Tax Return ExtensionRequest, Ask a question about the Bank Franchise Tax, Update your Bank Franchise Tax licenseinformation.If you need immediate assistance, please call us at1-800-829-9188.Due DatesTax ReturnDue /2022Motor Vehicle Registration DatesVehicle registration renewal due dates arebased on the first letter of your last namewhich then correlates to a particular month.U.S. Census Data HelpsDetermination of On-Sale LiquorLicenses in the StateMany things across the state are impacted by U.S.Census data we receive from the federalgovernment. Most noticeably is how federal fundingis allocated to hospitals, fire departments, schools,roads and other resources based on census data.In South Dakota, the allocation of liquor license arealso effected by census data. Statute requires usingdecennial year population information fordetermining how many licenses each city receives.With population changes across the state, manycities saw increases or no changes in the amount oflicenses allocated to their jurisdiction.Let’s Get Social!Here at the Department of Revenue,we provide a wide variety of resourcesspecific to your needs. See all of ourtax facts by accessing the page here.January – A/BFebruary— C/D/E*April, October, and December are non-renewalmonthsSouth Dakota Department of RevenueSouth Dakota Department of RevenueFollow us on social media @SDRevenueFall 2021 Newsletter Page 3Fall 2021 Newsletter Page 3

Property Tax Relief Programs AvailableDid you know there are several relief programs application process inin South Dakota that offer financial assistant to our Property Taxthe elderly and disabled?Exemption forParaplegic VeteransHomestead ExemptionBrochure (PDF).These programs delays the payment ofProperty Tax Reductionproperty taxes for individuals over the age offor Paraplegics70. The delinquent taxes become a lien on theproperty and must be paid along with theThis program reducesinterest before the property can be transferred property taxes on a graduatedor sold. One program is available to those with scale based on income fora homesteads are valued at less than 170,000. property owned and occupied byA second offers a lower interest rate program,a paraplegic individual with the losswith income limits. Learn more about theof both lower extremities. An annualeligibility requirements in our Homesteadapplication is required. Property isExemption Program Brochure (PDF).defined as the house, a garage and the lotupon which it sits or one acre, whichever isDisabled Veteran Exemptionless. Learn more about the program and theincome limits in our Property Tax Reduction forThis program exempts up to 150,000 of theParaplegics Brochure (PDF).assessed value for a property owned andoccupied by a disabled veteran or un-remarried Assessment Freeze for Disabled and Senior Citizenssurviving spouse. The veteran must be ratedThis program prevents the assessed value ofand permanently and totally disabled as athe homeowner’s property from increasing inresult of a service-connected disability. Learnvalue, for tax purposes. Eligibility requirementsmore about this program and applicationrequirements in our Disabled Veteran Property include age or disability status, ownership,residency, income, and valuation limits.Tax Exemption Brochure (PDF) .Property is defined as the house, a garage andProperty Tax Exemption for Paraplegic Veteransthe lot upon which it sits or one acre,whichever is less. Learn more in our Freeze onThis program exempts a property owned andAssessments: Dwellings of Disabled and Senioroccupied by a paraplegic veteran from allproperty taxes. Once approved, the exemption Citizens Brochure (PDF).remains until the property is transferred orsold. Learn more about the program andSouth Dakota Department of RevenueFall 2021 Newsletter Page 4

Yankton Residents Win 2 MillionPowerball PrizeA pact that spanned multiple decades proved fruitfulfor the South Dakota Lottery newest million-dollarprize winners.Knodel noted that she and Goodteacher quickly putthe ticket in a safe space then took their time indetermining their next steps.“I called my tax man and visited with him, Knodel said.“He gave me some advice before we jumped intoanything. I read some things on the internet, and wedecided to take our time. It’s a lot of money, but it canalso go fast if we aren’t careful.”Emil Goodteacher and Donna Knodel became theSouth Dakota Lottery’s latest big winners by claiminga 2 million prize from the Aug. 28 Powerball drawing. With the prize claimed, Goodteacher and Knodel haveThe friends won the game’s second prize, which also some big plans ahead. Each noted that they will buy adoubled due to the Powerplay feature.new vehicle and share the wealth with their families.For Goodteacher and Knodel, the big prize was theculmination of a routine the two friends had topurchase tickets and split any prizes. The two havepurchased tickets since the late 80s, and their biggestwin prior to the Aug. 28 drawing was 400.“I’m 69-years-old and I’ve never owned a house,”Goodteacher said. “I want to buy a house. I’ve alsoalways drove used vehicles, so I want to buy a newvehicle. I also have children and grandchildren who Iwant to share it with.”“We’ve been friends for a long time,” Knodel said. “We “I don’t know what I’ll do. I’m going to be careful withboth kind of have a pact. If anyone wins, especially if it,” Knodel said. “I need to buy a car and my houseit’s a big one, we split it.”needs to be fixed up. I might start with that. I alsohave children who I’ll help bail out of some schoolKnodel and Goodteacher’s win marks the firstloans.”Powerball million-dollar prize sold in South Dakotasince June 5, 2013. While the drawing generated some While Knodel and Goodteacher have now experiencedbuzz throughout the state, they didn’t immediatelya life-changing prize, they’re still chasing their jackpotrealize the 2 million prize was theirs.dreams. The friends noted that they will continue toplay.“We found out about a week later when we checkedthe tickets,” Goodteacher said. “The machine said weneeded to take it to the front desk, and it turned outthat we needed to complete a form and take it toSioux Falls. I looked up my numbers and thought itmight not be a big one because we didn’t match thePowerball.”Knodel had heard rumblings of the 2 million ticketbeing sold at the Hy-Vee, and at that moment, shebegan to realize that they may have a life-changingprize.South Dakota Department of Revenue“We bought some tickets today,” Goodteacher said.“You can’t win if you don’t play.”The winning ticket was purchased at Hy-Vee FoodStore, located on 2100 Broadway Ave. in Yankton. Theretail location will receive a 25,000 retailer incentivefor selling the winning ticket.For more information on Powerball, visit .Fall 2021 Newsletter Page 5