<P> South Dakota has a 4.5% state sales tax, plus any additional local taxes . An additional 1.5% sales tax is added during the summer season on sales occurring in tourism - related businesses and dedicated to the state's office of tourism . </P> <P> City governments are allowed a maximum of 2% sales tax for use by the local government . Tribal governments are allowed to charge a higher local government tax rate, as they have a special agreement with the State of South Dakota . </P> <P> While city governments are not restricted to a 2% tax, they can impose a gross receipts tax on things like lodging, alcohol, restaurants, and admissions . These gross receipts are passed on by the business as a tax and could be considered a sales tax . </P> <P> Tennessee charges 7% sales tax on most items, raised from 6 percent back on 1 July 2002, groceries remained at 6 percent, then decreased to 5.5 percent . Groceries were taxed at 5.5% as of 1 January 2008, through 30 June 2013, then at 5% between 1 July 2013 and 30 June 2017 before being reduced to 4% on 1 July 2017 . As of 1 July 2018, the tax on groceries is 4% . Counties also tax up to 2.75% in increments of 0.25% . Most do so around 2.25%; thus, the majority of TN taxpayers pay 9.25% . If a county does not charge the maximum, its cities can charge and keep all or part of the remainder . Several cities are in more than one county, but none charge a city tax, thus paying only the county taxes . </P>

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