State of South Dakota

South Dakota Legislature

2010 Session Subject Index

Sales Tax

Bill Title
HB 1031 define conference bridging services for sales and use tax purposes.
HB 1039 revise certain provisions regarding the use of an exemption certificate for tax purposes.
HB 1198 allow municipalities to impose an additional penny sales and use tax for a limited period of time for a specified use.
HB 1255 lower 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.
SB 28 provide relief from liability from a sales and use tax rate change in certain circumstances.
SB 29 revise the exemption of direct mail postage and to define direct mail for certain tax purposes.
SB 31 update certain provisions regarding the reimbursable expense exemption from the sales and service tax allowed licensed accountants.
SB 77 provide for certain sales and use tax refunds regarding certain storage facilities.
SB 94 provide for the establishment of rural community-based energy development projects.
SB 181 temporarily increase the state sales and use tax to fund the state budget shortfall and to declare an emergency.