Thursday, July 31, 2014

Reminders in the "Taxes on the Campaign Trail" Tax Facts

All supplies and equipment the committees or candidates purchase, that will not be resold, are subject to sales or use tax when purchased. Promotional items given free to the public, contributors, or staff are taxable when purchased.

Examples of taxable services and products you may purchase:

ü  Campaign managers

ü  Calling centers

ü  Consulting

ü  Phone solicitation

ü  Photography

ü  Survey or polling

ü  Temporary help

ü  Paid labor such as walkers, stuffers, and drivers to place or remove and dispose of signs

ü  Bags

ü  Bumper stickers

ü  Buttons

ü  Calendars

ü  Flyers

ü  Jackets, T-shirts, Hats

ü  Note pads

ü  Pens

ü  Posters, Yard signs

 Continue reading about the Taxes on the Campagin Trail Tax Facts or any other DOR Tax Facts. For further questions, please call 1.800.829.9188 or email at

Wednesday, July 30, 2014

Tuesday, July 29, 2014

New Fishing & Hunting Tax Fact

The sale of fishing or hunting services and products are subject to state sales tax. Tourism tax, municipal sales tax, and municipal gross receipts may also apply.

Effective immediately:

  • You may purchase food, beverages and ammunition you sell separately or as part of your fishing or hunting package without sales or use tax.
  • You must pay sales or use tax on any item you purchase that is not being sold and any item that is used or consumed by your business.  

Read the Fishing and Hunting Services Tax Facts for information on taxes that apply to these services.
Learn more information regarding DOR's Tax Facts.

Wednesday, July 2, 2014

July E-News

Check out our latest E-News:

  • Municiptal Tax Updates
  • Upcoming Education Dates
  • Play It Again Lottery Game
  • Motor Fuel Addming More Licenses to EPath
  • Summer Legislative Meetings
  • And more...
Sign-up for the DOR Newsletters at

Tuesday, July 1, 2014

July Education Dates

Sign-up for one of our Basic Tax Seminars in Aberdeen or Mitchell.  These seminars offer information about Sales Tax and Contractors' Excise Tax. 
The Basic Sales Tax workshops cover topics such as
  • how and when to apply for a tax license
  • exemptions from sales and use taxes
  • exempt entities
  • use tax
  • municipal taxes
  • purchases for resale
  • how to file sales tax returns by paper and electronically through EPath.
The Basic Contractors' Excise Tax workshops cover
  • how and when to apply for a contractors' excise tax license
  • projects for qualifying utilities and governmental agencies
  • prime and subcontractors
  • sales and use tax
  • owner-furnished materials
  • reservation projects
  • how to file contractors' excise tax returns by paper or electronically through EPath.
Classes will be offered in Aberdeen, July 15th and Mitchell, July 16th.  For more information regarding these classes, contact Jean Person, Business Education Coordinator at 605.773.3311 or