An Act to repeal the expiration of a reduction in certain gross receipts and use tax rates.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That 2023 Session Laws, chapter 32, § 19, be REPEALED:

Section 19. The amendments to the Code sections in sections 1 to 17, inclusive, of this Act are repealed on June 30, 2027, and those Code sections will revert in word and substance to that which existed immediately prior to the effective date of this Act.