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accommodate legislation to lower the state sales and use tax.

SB133 lowers South Dakota's state sales and use tax rate, reducing the tax that consumers pay on most purchases and businesses pay on goods they buy for resale. The bill adjusts the state's tax code to reflect this lower rate across all applicable transactions. This change puts more money back in the pockets of shoppers and businesses while reducing state revenue.

revise provisions regarding certain tax rates.

This bill requires South Dakota to automatically reduce certain state tax rates by one-tenth of a percent for every $20 million in additional revenue collected from out-of-state online sellers—but the rates cannot drop below 4 percent. The changes apply to income taxes, sales taxes, and other specific taxes listed in state law, with reductions taking effect each July first as the revenue thresholds are met.

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.

repeal provisions regarding the amusement device tax and amusement device registration.

SB28 eliminates South Dakota's tax and registration requirements for amusement devices, removing both the fees businesses had to pay on arcade games, rides, and similar entertainment equipment and the registration process they had to complete. This means amusement device operators will no longer need to register their equipment with the state or pay related taxes on these machines.

make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property and sales tax refunds, and to declare an emergency.

HB1256 increases funding to pay out tax refunds to elderly people and people with disabilities by appropriating money for that purpose. The bill also changes the income limits that determine who qualifies for property tax and sales tax refunds, making the requirements different than they currently are. The bill declares this an emergency measure, meaning it takes effect immediately rather than waiting for the standard July 1st date.

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.