South Dakota sellers can now obtain exemption certificates from buyers up to 120 days after the Department of Revenue requests documentation, instead of having to have them at the time of sale. The bill also allows sellers to prove a transaction wasn't taxable through other means within that same 120-day window, and any certificates submitted after 120 days don't have to be accepted by the department.
Signed by the Governor H.J. 373
Delivered to the Governor H.J. 326
Signed by the President S.J. 259
Signed by the Speaker H.J. 304
Senate Do Pass Passed, YEAS 31, NAYS 0. S.J. 230
Senate Do Pass Passed, YEAS 31, NAYS 0. S.J. 230
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 99
House of Representatives Do Pass Passed, YEAS 68, NAYS 0. H.J. 65
House of Representatives Deferred to another day H.J. 59
Taxation Do Pass Passed, YEAS 12, NAYS 1.
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 19
First Reading House H.J. 11
Taxation — Do Pass
Do Pass
Taxation — Do Pass