HB1287 extends South Dakota's sales tax exemption to include nonprofit long-term care facilities (nursing homes) and nonprofit community service providers, allowing them to buy goods and services tax-free when purchases are made by authorized officials using institutional funds. This change adds nursing homes and community service organizations to the existing exemption that already applies to religious institutions, private schools, and nonprofit hospitals.
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Taxation Tabled Passed, YEAS 11, NAYS 1.
Taxation Scheduled for hearing
House of Representatives Referred to House Taxation H.J. 257
First Reading House H.J. 210
Spencer Gosch
Prime sponsor · Rep.
R
Cosponsors
Taxation — Tabled