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exempt firearms from retail sales tax and use tax.

HB 1078 removes firearms from South Dakota's retail sales tax and use tax, meaning buyers will no longer pay state sales tax when purchasing guns or ammunition. This change amends the state's tax code to create an exemption specifically for firearm sales.

provide exemption of certain taxes for certain nursing home providers and community service providers.

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.

revise provisions regarding the exemption from taxation of certain substances used for agricultural purposes.

South Dakota farmers can now buy pesticides and related products—like adjuvants, surfactants, ammonium sulfate, seed treatments, and water conditioners—without paying sales tax when these items are used for agricultural purposes. The bill clarifies which products qualify for this tax exemption and specifies that taxes on livestock parasite treatments (endoparasiticides and ectoparasiticides) must fund veterinary student tuition grants and animal disease research at South Dakota State University.

authorize premium cigars to be shipped and transported and modify tax provisions pertaining to premium cigars.

HB1231 allows premium cigars to be shipped and transported across state lines, and changes how they are taxed in South Dakota. The bill modifies existing tax rules for premium cigars and removes two outdated tax provisions from state law. This makes it easier for businesses and consumers to buy and sell premium cigars while updating the state's tax treatment of these products.

authorize counties to impose a temporary voter-approved half-cent sales and use tax and to issue revenue bonds to fund certain county infrastructure construction.

HB 1099 allows South Dakota counties to impose a temporary half-cent sales tax on purchases if voters approve it, and to issue bonds backed by that tax revenue to pay for county infrastructure projects like roads or buildings. The bill repeals two existing sections of law (§2-5-2 and §2-5-3) that previously governed county sales taxes, replacing them with these new voter-approved temporary tax rules.

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.