To refer to the voters the question of whether this state should lower the state sales and use tax rate on food to zero percent, and to increase certain gross receipts tax rates, excise tax rates, and use tax rates.
This bill asks South Dakota voters whether to eliminate the state sales tax on food by reducing it to zero percent. To make up the lost tax revenue, the state would increase taxes on other items, including certain gross receipts taxes, excise taxes, and use taxes.