South Dakota legislation · 100th Legislature (2025)
South Dakota HB1245: exempt from the state sales and use tax gross receipts for certain services to a partnership.
Status: Signed into law, March 31, 2025
What the bill says
An Act ENTITLED An Act to exempt from the state sales and use tax gross receipts for certain services to a partnership.
From the enrolled text:
An Act ENTITLED An Act to exempt from the state sales and use tax gross receipts for certain services to a partnership. Be it enacted by the Legislature of the State of South Dakota: Section 1. That a NEW SECTION be added to chapter 10-45: The following are exempt from the provisions of this chapter and from the computation of the tax imposed by this chapter: (1) Gross receipts from services rendered by a natural person to a business taxed as a partnership in which the natural person is an owner; (2) Gross receipts from services rendered by a limited liability company, which has no employees and is wholly owned by a natural person, to a business taxed as a partnership in which the limited liability company is an owner; and (3) Gross receipts from services rendered by a corporation, which is wholly owned by a natural person and has no employees other than its owner, to a business taxed as a partnership in which the corporation is an owner. Section 2. That a NEW SECTION be added to chapter 10-46: The following are exempt from the provisions of this chapter and from the computation of tax imposed by this chapter: (1) Gross receipts from services rendered by a natural person to a business taxed as a partnership in which …
Sponsors
- Curt Massie (R, HD-033) · primary sponsor
- Kyle Schoenfish (R, SD-019) · primary sponsor
- Mary Fitzgerald (R, HD-031)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the President
- : Signed by the Speaker
- : Concurred in amendments
- : Do Pass Amended
- : Do Pass Amended
- : Motion to amend
- : Scheduled for hearing
- : Scheduled for hearing
Votes
- Concurred in amendments (March 11, 2025): 65 yea, 5 nay, passed
- Do Pass Amended (March 10, 2025): 31 yea, 1 nay, passed
- Do Pass Amended (March 5, 2025): 5 yea, 0 nay, passed
- Do Pass Amended (February 20, 2025): 66 yea, 4 nay, passed
- Do Pass Amended (February 18, 2025): 9 yea, 4 nay, passed
Subjects: Retail Sales and Service Tax, Taxation
Common questions
- What is HB1245?
- HB1245 is a bill in the South Dakota Legislature (100th Legislature (2025)): exempt from the state sales and use tax gross receipts for certain services to a partnership.
- What does HB1245 do?
- In its own words: An Act ENTITLED An Act to exempt from the state sales and use tax gross receipts for certain services to a partnership.
- What is the status of HB1245?
- Signed into law as of March 31, 2025. Latest action: Signed by the Governor (March 31, 2025).
- Who sponsored HB1245?
- Curt Massie (R, HD-033), with 2 co-sponsors.
- Where is the official record for HB1245?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/25492
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.