South Dakota legislation · 101st Legislature (2026)
South Dakota HB1254: exempt any soil amendment used exclusively for agricultural purposes from sales tax.
Status: Signed into law, March 30, 2026
What the bill says
An Act ENTITLED An Act to exempt any soil amendment used exclusively for agricultural purposes from sales tax.
From the enrolled text, March 4, 2026:
An Act ENTITLED An Act to exempt any soil amendment used exclusively for agricultural purposes from sales tax. Be it enacted by the Legislature of the State of South Dakota: Section 1. That a NEW SECTION be added to chapter 10-45: There are specifically exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the sale of any soil amendment, as defined in § 38-19A-1, provided five hundred pounds or more of any one of these products is sold in a single sale to be used exclusively for agricultural purposes. An Act to exempt any soil amendment used exclusively for agricultural purposes from sales tax. I certify that the attached Act originated in the:Houseas Bill No.1254Chief Clerk of the HouseSpeaker of the HouseAttest:Chief Clerk of the HousePresident of the SenateAttest:Secretary of the SenateHouseBill No.[ADDED: 1254]File No. ____Chapter No. ______ Received at this Executive Officethis _____ day of _____________,2026 at ____________M.Byfor the GovernorThe attached Act is herebyapproved this ________ day of______________, A.D., 2026GovernorSTATE OF SOUTH DAKOTA,ss.Office of the Secretary of StateFiled ____________, 2026at _________ o'clock __M.Secretary of StateByAsst. Secretary of State
Sponsors
- Leslie Heinemann (R, HD-025) · primary sponsor
- Brandon Wipf (R, SD-022) · primary sponsor
- Timothy Goodwin (R, HD-030)
- John Sjaarda (R, HD-002)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the President
- : Signed by the Speaker
- : Do Pass Amended
- : Remove from Consent Calendar
- : Certified uncontested, placed on consent
- : Do Pass
- : Scheduled for hearing
- : First read in Senate and referred to Agriculture and Natural Resources
Votes
- Do Pass Amended (March 3, 2026): 28 yea, 6 nay, passed
- Do Pass (February 26, 2026): 6 yea, 0 nay, passed
- Do Pass Amended (February 24, 2026): 65 yea, 1 nay, passed
- Do Pass Amended (February 12, 2026): 12 yea, 0 nay, passed
Subjects: Retail Sales and Service Tax, Taxation, Agriculture and Horticulture
Common questions
- What is HB1254?
- HB1254 is a bill in the South Dakota Legislature (101st Legislature (2026)): exempt any soil amendment used exclusively for agricultural purposes from sales tax.
- What does HB1254 do?
- In its own words: An Act ENTITLED An Act to exempt any soil amendment used exclusively for agricultural purposes from sales tax.
- What is the status of HB1254?
- Signed into law as of March 30, 2026. Latest action: Signed by the Governor (March 30, 2026).
- Who sponsored HB1254?
- Leslie Heinemann (R, HD-025), with 3 co-sponsors.
- Where is the official record for HB1254?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27108
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.