HB1204EnactedTaxation
exempt certain sales of goods and services by minors from the sales tax.
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.