South Dakota's tobacco tax law is being clarified to explicitly define "wholesale purchase price" as the price a manufacturer charges a distributor or wholesaler, excluding any discounts or reductions. The bill also makes minor grammatical corrections to the existing tax code without changing how the 35% tax on tobacco products is actually calculated or applied.
Signed by the Governor S.J. 274
Delivered to the Governor S.J. 217
Signed by the Speaker H.J. 229
Signed by the President S.J. 199
House of Representatives Do Pass Passed, YEAS 65, NAYS 2. H.J. 203
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 13, NAYS 0.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 135
Senate Do Pass Passed, YEAS 34, NAYS 0. S.J. 102
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 7, NAYS 0.
Taxation Scheduled for hearing
Senate Referred to Senate Taxation S.J. 58
First Reading Senate S.J. 14
Taxation
Prime sponsor · Sen
Do Pass
Taxation — Do Pass
Do Pass
Taxation — Do Pass