HB1167

HB1167 streamlines South Dakota's sales tax exemptions by eliminating or consolidating various narrow exemptions that are rarely used or difficult to administer, making the tax code simpler and more efficient. The bill keeps major exemptions (like those for groceries, medicine, and manufacturing equipment) while removing outdated or redundant categories to reduce compliance costs for businesses and the state. This reduces the number of exemptions from dozens to a more manageable set while generating modest additional tax revenue.