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exempt feminine hygiene products from the state sales tax.

HB 1159 removes the state sales tax from feminine hygiene products, making items like pads and tampons cheaper for South Dakota consumers. This change exempts these products from the regular sales tax that currently applies to most retail goods in the state.

clarify the application of the state sales tax on certain goods purchased by a retailer and given to a customer without charge as part of a taxable retail sale.

SB 202 creates a new sales tax exemption for free items that retailers give to customers as part of their regular business operations. Under this change, retailers won't have to pay state use tax on the fair market value of goods they purchase for resale and then give away to customers at no charge, such as promotional items or gifts included with a purchase.

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting the amount of ad valorem tax on real property, and limiting the increase in the assessed value of real property.

This resolution asks South Dakota voters to approve a constitutional amendment that would limit property taxes on real estate and cap how much a property's assessed value can increase each year. If approved by voters, the amendment would add these property tax and valuation limits to the state constitution, making them much harder to change in the future.

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

This bill appropriates $450,000 to give refunds on real property taxes and sales taxes to elderly and disabled South Dakotans. It increases the income limits that qualify people for these tax refunds—for example, a single-person household with income up to $11,949 can now qualify (up from the previous limit of $10,059), and the refund percentages are adjusted accordingly across all income brackets.