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reduce the gross receipts tax rate on retail sales and service and a certain use tax rate to four percent.

HB 1247 reduces South Dakota's sales tax rate from its current level to 4 percent, lowering the tax that businesses collect on retail sales, services, and certain purchases. This change makes goods and services cheaper for consumers by cutting the state's gross receipts tax burden.

reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.

South Dakota's gross receipts tax rate on retail sales and certain business services (like dry cleaning, car washing, and accounting) is reduced from 5% to 4.5%. The bill also eliminates a previous conditional tax reduction that was set to take effect under certain circumstances, replacing it with this permanent lower rate.

reduce the rate of gross receipts tax on certain food.

SB166 gradually eliminates South Dakota's gross receipts tax on food items eligible for federal SNAP benefits (food stamps), reducing the tax rate from 4.5% to zero percent in steps between July 2022 and July 2026. Starting July 1, 2022, SNAP-eligible foods will be taxed at 4%, then 3% (2023), 2% (2024), 1% (2025), and finally 0% (2026), while all other retail goods remain taxed at the current 4.5% rate.

Honoring the 2021-2022 Canton C-Hawk boys wrestling team for its outstanding accomplishments.

This is a ceremonial resolution honoring the Canton C-Hawk boys wrestling team for their achievements during the 2021-2022 season. The bill does not change any state law—it simply recognizes and praises the team's accomplishments.

Encouraging the South Dakota High School Activities Association to sanction baseball.

This concurrent resolution urges the South Dakota High School Activities Association to add baseball as an official sanctioned sport for high school competition. The resolution modifies state law sections related to high school athletic activities to support this recommendation. This change encourages the expansion of athletic opportunities for South Dakota high school students.

To conduct an interim study examining local jails and opportunities for collaboration with state correctional plans.

This resolution directs the South Dakota Legislature to conduct an interim study examining how local county jails operate and where they might better coordinate with the state's correctional system. The study will look for opportunities to improve collaboration between local and state prison operations, likely to reduce duplication or improve efficiency. This is a study request, not a change to existing law—it doesn't alter any current rules but rather directs lawmakers to investigate the issue during the legislative off-season.

make an appropriation to fund tax refunds for elderly persons and persons with a disability and to declare an emergency.

The state will provide $450,000 to reimburse elderly and disabled residents for real property taxes and sales taxes they've already paid, with up to $20,000 going toward administrative costs. The bill also removes a rule that previously prevented people from getting these tax refunds if they were already receiving other property tax relief, allowing eligible seniors and disabled individuals to potentially receive both benefits.