HB1094DeadTaxation
lower the state sales tax rate and the state use tax rate on food to zero percent, and to repeal a conditional reduction of certain gross receipts tax rates.
HB 1094 eliminates South Dakota's sales tax and use tax on food purchases by lowering both rates to zero percent, making groceries and other food items tax-free for consumers. The bill also repeals a previous law that had conditionally reduced certain business gross receipts tax rates.