State of South Dakota

South Dakota Legislature

2012 Session Subject Index

Use Tax

Bill Title
HB 1001 revise certain provisions regarding the sales and use tax.
HB 1002 repeal the sales and use tax exemption for coins, currency, and bullion.
HB 1029 authorize the publication of the names of certain delinquent taxpayers.
HB 1030 revise certain provisions regarding the effective date of certain tax collection allowances.
HB 1116 exempt bedding used for agricultural purposes from sales and use taxes.
HB 1159 exempt certain postage and markup for handling from sales and use taxes.
HB 1180 remit certain sales and use taxes collected at county-owned fairgrounds to counties.
HB 1197 exempt air ambulance services from sales and use taxes.
HB 1206 make an appropriation for emergency food assistance grants and to repeal the sales tax on food refund program.
HB 1209 exempt certain parts and components used in the construction of homebuilt aircraft from sales and use taxes.
HB 1214 to lower the state sales and use tax on certain food items if certain economic conditions occur.
SB 61 exempt the production of certain plants and sod from sales and use taxes.
SB 92 exempt certain funeral services and expenses from sales and use tax.
SB 120 temporarily increase the state sales and use tax and to declare an emergency.
SB 142 impose 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.