SOUTH DAKOTA LEGISLATIVE RESEARCH COUNCIL

FISCAL NOTE, 2003 LEGISLATIVE SESSION


FISCAL NOTE 2003-SB35A

SB 35 exempt certain gross receipts from sales and use taxes.

Senate Bill 35, as amended by the Senate, would exempt certain gross receipts from sales and use taxes. Rebates, buy downs, and credits would be exempt from the gross receipts.

During testimony presented to the Senate Committee on Taxation, it was estimated that Senate Bill 35 could decrease the revenue to the state general fund some where in a range between $200,000 and $500,000.

APPROVED BY:_______________________________________ DATE:____________