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

HB1137 reduces South Dakota's retail gross receipts tax rate from 5 percent to 4.5 percent, which lowers the tax that businesses pay on sales of goods and services like retail stores, restaurants, repair shops, and professional services. The bill also reduces the use tax rate to 4.5 percent to match the lower retail rate. Additionally, the bill eliminates a previous conditional tax reduction that was set to take effect at a future date.

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

SB 104 appropriates $1 from the general fund to support South Dakota's economic viability and sustainability, then declares an emergency so the bill takes effect immediately upon passage. The bill's actual tax rate changes—reducing gross receipts and use tax rates and repealing a conditional tax reduction—are referenced in the title but not detailed in the provided excerpt.

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 rates and use tax rate are being reduced under this bill. The legislation also eliminates a previous conditional rule that would have automatically reduced these tax rates under certain circumstances. These changes make the tax rate reductions permanent rather than dependent on future conditions.

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.

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.