AMENDMENT FOR PRINTED BILL
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___________________ moved that HB 1182 be amended as follows:
On page 6, between lines 23 and 24 of the printed bill, insert:
" Section 18. That the code be amended by adding a NEW SECTION to read:
If the state is able to enforce the obligation to collect and remit sales tax on remote sellers who
deliver tangible personal property, products transferred electronically, or services directly to the
citizens of South Dakota, the additional net revenue from such obligation shall be used to reduce the
rate of certain taxes. The rate of tax imposed by §§ 10-45-2, 10-45-5, 10-45-5.3, 10-45-6, 10-45-6.1,
10-45-6.2, 10-45-8, 10-45-71, 10-46-2.1, 10-46-2.2, 10-46-58, 10-46_69, 10-46-69.1, 10-46-69.2,
10-46E-1, and 10-58-1 shall be reduced by one-tenth percent on July first following the calendar year
for which each additional twenty million dollar increment of net revenue is collected and remitted
by such remote sellers. However, the rate of tax imposed by §§ 10-45-2, 10-45-5, 10-45-5.3, 10-45-6, 10-45-6.1, 10-45-6.2, 10-45-8, 10-45-71, 10-46-2.1, 10-46-2.2, 10-46-58, 10-46_69, 10-46-69.1,
10-46-69.2, 10-46E-1, and 10-58-1 may not be reduced below four percent pursuant to the provisions
of this section.".