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revise and promote greater efficiency with sales tax exemptions.

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 The bill keeps major exemptions (like those for groceries, medicine, and manufacturing equipment) while removing outdated or redundant categories to reduce compliance costs for businesses and the state.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.

provide for calculations of sales tax revenues from sellers located outside of the state.

SB 160 requires the state to calculate and report how much sales tax revenue comes from out-of-state sellers, helping lawmakers understand the revenue impact of online and remote sales. This change gives South Dakota better data on whether it's collecting the sales taxes it's owed from companies selling to residents from outside the state.

authorize a county gross receipts tax.

SB106 allows individual South Dakota counties to adopt a local gross receipts tax on businesses operating within their borders, giving counties a new revenue option beyond property taxes. Each county would need voter approval to implement this tax, and the revenue would support county services and operations. This is a new authority—South Dakota counties currently cannot impose gross receipts taxes.

revise provisions regarding excise taxes on the purchase price of motor vehicles.

# HB1118 Summary This bill modifies South Dakota's excise tax on vehicle purchases by changing how the tax rate is calculated or applied to the sale price of motor vehicles. The specific changes adjust the tax burden on buyers purchasing new or used vehicles in the state.

provide funding to schools from the contractor's excise tax on concentrated animal feeding operations.

# HB1234 Summary This bill directs money from an excise tax on concentrated animal feeding operations (large-scale livestock facilities) to public schools instead of the state's general fund. Schools would receive funding generated from this contractor tax, providing them with a new revenue source for education.

revise certain provisions regarding sales tax.

This bill authorizes changes to South Dakota's sales tax programs, though the specific details of those revisions are not provided in the text. Without the actual provisions being amended or added, the exact impact on taxpayers or businesses cannot be determined from this summary version of the legislation.