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2012 Subject - Sales Tax
BillTitle
Bill Type: House Bill
HB 1001revise certain provisions regarding the sales and use tax.
HB 1002repeal the sales and use tax exemption for coins, currency, and bullion.
HB 1029authorize the publication of the names of certain delinquent taxpayers.
HB 1030revise certain provisions regarding the effective date of certain tax collection allowances.
HB 1116exempt bedding used for agricultural purposes from sales and use taxes.
HB 1125clarify the definition of engaging in business in certain circumstances.
HB 1159exempt certain postage and markup for handling from sales and use taxes.
HB 1180remit certain sales and use taxes collected at county-owned fairgrounds to counties.
HB 1197exempt air ambulance services from sales and use taxes.
HB 1206make an appropriation for emergency food assistance grants and to repeal the sales tax on food refund program.
HB 1209exempt certain parts and components used in the construction of homebuilt aircraft from sales and use taxes.
HB 1214to lower the state sales and use tax on certain food items if certain economic conditions occur.
HB 1216lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
HB 1223exempt from sales tax certain handling fees paid by religious organizations to approved relief agencies for the distribution of food which is provided for the assistance or relief of the poor, distressed, or underprivileged through food giveaway programs.
Bill Type: House Concurrent Resolution
HCR 1007Urging the members of the South Dakota Congressional delegation to sponsor and support the Marketplace Fairness Act and the Marketplace Equity Act.
Bill Type: Senate Bill
SB 61exempt the production of certain plants and sod from sales and use taxes.
SB 92exempt certain funeral services and expenses from sales and use tax.
SB 120temporarily increase the state sales and use tax and to declare an emergency.
SB 142impose the sales tax on the gross receipts derived from renting mini-storage units, self-storage units, or storage space and the use tax on the use of mini-storage units, self-storage units, or storage space.