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State of South Dakota
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NINETY-FOURTH SESSION LEGISLATIVE ASSEMBLY, 2019 |
| 864B0189 | HOUSE BILL NO. 1204 |
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Introduced by: Representatives Dennert, Brunner, Chaffee, Deutsch, Frye-Mueller,
Hammock, Peterson (Sue), Pischke, and Weis and Senators DiSanto, Jensen
(Phil), Nelson, and Russell
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FOR AN ACT ENTITLED, An Act to exempt certain sales of goods and services by minors
from the sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-45 be amended by adding a NEW SECTION to read:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-45 be amended by adding a NEW SECTION to read:
This chapter does not apply to any person under eighteen years of age with gross receipts
totaling less than one thousand dollars in any calendar year from any sale of tangible personal
property, any service delivered, or any product or service transferred electronically for use in
the state.
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100 copies were printed on recycled paper by the South Dakota Legislative Research Council at a cost of $.167 per page. |
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Insertions into existing statutes are indicated by underscores. Deletions from existing statutes are indicated by |
