HB1204 exempts sales of goods and services by minors from South Dakota's sales tax, meaning young people won't have to collect or pay sales tax on items or services they sell. This change applies to minors engaging in small business activities like babysitting, yard work, or selling crafts, reducing the tax burden on these informal youth enterprises.
This bill does not directly amend codified state law.
Signed by the Governor H.J. 761
Delivered to the Governor H.J. 706
Signed by the President S.J. 647
Signed by the Speaker H.J. 670
Senate Do Pass Passed, YEAS 20, NAYS 15. S.J. 612
Senate Deferred to another day S.J. 600
Senate Deferred to another day S.J. 556
Taxation Do Pass Passed, YEAS 4, NAYS 1. S.J. 532
Taxation Scheduled for hearing
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 351
House of Representatives Do Pass Passed, YEAS 36, NAYS 31. H.J. 358
House of Representatives Deferred to another day H.J. 346
Taxation Do Pass Passed, YEAS 7, NAYS 6. H.J. 316
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 254
Drew Dennert
Prime sponsor · Rep.
R
Lyndi DiSanto
Prime sponsor · Sen.
R
Cosponsors
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass