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230 feet and takes about an hour with about 150 stairs down and 150 stairs back up. Gemstone Panning A NEW, fun activity for rock lovers of all ages....learn to identify numerous Black Hills rocks, minerals, gems and fossils! Panning Options Include: The Big Bucket, Rock Hound, Fossil Bucket and Emerald Bucket The cave temperature is 48 F; a light jacket and tennis shoes are recommended.

This program is available to assist companies in offsetting the upfront costs associated with relocating or expanding operations and/or upgrading equipment in South Dakota.

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Sales tax in South Dakota is a combination of a 4.5 percent state tax and a general, municipal (city) tax, which varies from 0 to 2 percent.

Any business, organization or person engaged in retail sales, including the selling, leasing and renting of tangible personal property, products transferred electronically, or the sale of services (as long as they are not specifically intended for resale) is required to obtain a sales tax license and collect and remit the applicable tax.

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