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provide for the use and regulated sale of marijuana, and to impose a tax on the sale of marijuana, and to distribute that revenue to counties.

South Dakota would impose a 15% tax on all marijuana and marijuana product sales, replacing the existing marijuana tax rate. After the state deducts its administrative costs, any revenue exceeding $10 million annually would be split between counties (based on where sales occurred) and the state general fund, with counties required to use their share for courthouse, jail, and road projects or to reduce property taxes. Revenue under $10 million would go entirely to the state general fund.

revise the motor vehicle excise tax on vehicles leased for more than twenty-eight days to include certain off-road vehicles.

HB1082 expands South Dakota's motor vehicle excise tax to include certain off-road vehicles when they are leased for more than twenty-eight days. Previously, this tax applied only to standard motor vehicles under the same lease duration threshold, so this change broadens which types of vehicles are subject to the tax.

provide for the taxation of marijuana.

This bill creates a new 15% excise tax on marijuana that manufacturers must pay when they sell marijuana to dispensaries, with the tax calculated based on the average market rate for the product. The bill defines key terms like "dispensary," "manufacturer," and "marijuana products" to establish the framework for taxing marijuana sales in South Dakota. This appears to be enabling legislation for taxing marijuana in the state, though the excerpt does not show the complete tax structure or rates that may apply to other stages of the marijuana supply chain.

Honoring the city of Tabor, South Dakota on its one hundred fiftieth anniversary.

This bill honors the city of Tabor, South Dakota on its 150th anniversary by making minor updates to state law sections related to municipalities and governance. The changes modify existing provisions in state law while repealing one section, though the bill itself is primarily ceremonial in nature rather than substantive.

specify taxation, authorization, and standards of practice for the sale of travel insurance.

This bill creates new rules for selling travel insurance in South Dakota, including defining key terms like "travel insurance," "blanket travel insurance," and "cancellation fee waivers" to establish clear standards for the industry. The law sets up authorization requirements and taxation rules for travel insurance sellers, while also allowing group policies to be sold to eligible groups like travel agencies, tour operators, and hotels without charging individual members separately.

establish a fund to assist counties with paying infrastructure expenditures and to declare an emergency.

This bill creates a new fund to help counties pay for infrastructure projects by redirecting a portion of state sales tax revenue to counties based on their population size. The bill modifies the existing sales and use tax collection fund to allow money to flow to counties monthly rather than returning all unused funds to the general fund at year's end. Counties with larger populations receive a smaller share of the distributed revenue, while smaller counties receive a proportionally larger share.

authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.

Counties can now issue bonds to pay for specific building projects and infrastructure by using money from a local gross receipts tax they've already imposed. The bonds can only be used for courthouses, jails, public safety centers, drug treatment facilities, county maintenance buildings, or roads and bridges, and the county must promise to keep collecting the tax as long as the bonds are outstanding to pay them back.