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impose a tax on the gross receipts of ambulatory surgery centers and surgical specialty hospitals, provide a penalty for a violation thereof, and to declare an emergency.

HB 1246 creates a new tax on the gross receipts (total revenue) of ambulatory surgery centers and surgical specialty hospitals in South Dakota. The bill modifies the state's tax code to establish this tax requirement and includes penalties for facilities that fail to pay it.

authorize certain interstate shipments of distilled spirits, to provide for the collection of taxes, and to establish certain penalties.

South Dakota residents who are 21 or older can now order distilled spirits that aren't currently sold in the state through licensed retailers and wholesalers, with the spirits shipped directly to a state retailer for pickup. The retailer must collect all costs upfront from the buyer, including the distilled spirits tax, sales tax, and shipping fees, before placing the order with a wholesaler. This creates a new process for accessing out-of-state spirits that aren't available through normal South Dakota distribution channels.