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to remove the tax exemption for cosmetic medical procedures.

# HB 1160 Summary This bill removes the state sales tax exemption that currently applies to cosmetic medical procedures, meaning patients will now have to pay South Dakota sales tax when they receive procedures like Botox injections, facelifts, or other purely cosmetic treatments. The change generates additional tax revenue by treating cosmetic procedures the same as other taxable services, rather than giving them a special exemption.

authorize a county gross receipts tax.

Counties in South Dakota would gain the authority to impose a 1% tax on gross receipts from short-term lodging, alcohol sales, food establishments, and admission tickets to entertainment events. Revenue from this new county tax must be used specifically for public safety and health services, including law enforcement, courts, substance abuse treatment, and emergency medical services. This creates a new option for counties to fund these services without raising property taxes.

impose a severance tax on the quarrying of certain minerals.

SB 122 creates a new severance tax on companies that quarry certain minerals in South Dakota. The tax applies to mineral extraction operations and generates state revenue from this natural resource use.

fund shooting sports programs in public schools and to enhance outdoor recreational activities in the state.

HB1256 creates a new "rod and gun fund" to support shooting sports programs in public schools by directing half of the occupancy tax revenue from lodging and campgrounds to this fund. The bill modifies the existing visitor tax structure to split occupancy tax proceeds between the current tourism promotion fund and the new rod and gun fund for outdoor recreational activities.

revise the distribution of motor fuel tax revenue, create a small structure and large culvert fund, provide for the use and administration of the fund, and to make an appropriation thereof.

SB 90 changes how South Dakota distributes the money collected from motor fuel taxes by creating a new fund specifically for building and maintaining small structures and large culverts. The bill redirects a portion of fuel tax revenue to this new fund and provides rules for how the money will be managed and spent on these infrastructure projects.