This week the South Dakota Department of Revenue and Regulation reminded self-storage customers and business owners that the deadline to file for self-storage sales-tax refunds is approaching. The deadline for customers is Sept. 15. The deadline for facility owners is Oct. 1.
In December, the South Dakota Supreme Court ruled that gross receipts from self-storage rentals are no longer subject to sales tax, though taxes had been collected for several years. Under Senate Bill 42, passed earlier this year, those who paid sales tax on self-storage rentals are entitled to a refund. However, claims received after the appropriate deadline will not be considered.
Customers should request a refund directly from the self-storage facility at which they rented while tax was collected. Facility owners should request a refund from the Department of Revenue and Regulation. Refund forms were sent to self-storage businesses believed to be eligible in April.
For information on who is eligible and how to apply for the tax refund, contact the South Dakota Department of Revenue and Regulation at [email protected] 800.829.9188.
Source: Brandon Valley Challenger, Deadline to apply for mini-storage refunds approaching