On the Introduced bill, delete everything after the enacting clause and insert:
"
Section 1. That § 10-45-2 be AMENDED:
10-45-2.
ThereUntil
June 30, 2022, there
is hereby imposed a tax upon the privilege of engaging in business as
a retailer, a tax of four and one-half percent upon the gross
receipts of all sales of tangible personal property consisting of
goods, wares, or merchandise, except as otherwise provided in this
chapter, sold at retail in the State of South Dakota to consumers or
users.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 2. That § 10-45-5 be AMENDED:
10-45-5.
ThereUntil
June 30, 2022, there
is imposed a tax at the rate of four and one-half percent upon the
gross receipts of any person from engaging or continuing in any of
the following businesses or services in this state: abstracters;
accountants; ancillary services; architects; barbers; beauty shops;
bill collection services; blacksmith shops; car washing; dry
cleaning; dyeing; exterminators; garage and service stations; garment
alteration; cleaning and pressing; janitorial services and supplies;
specialty cleaners; laundry; linen and towel supply; membership or
entrance fees for the use of a facility or for the right to purchase
tangible personal property, any product transferred electronically,
or services; photography; photo developing and enlarging; tire
recapping; welding and all repair services, except repair services
for farm machinery, attachment units, and irrigation equipment used
exclusively for agricultural purposes; cable television; and rentals
of tangible personal property except leases of tangible personal
property between one telephone company and another telephone company,
motor vehicles as defined pursuant to § 32-5-1
leased under a single contract for more than twenty-eight days and
mobile homes. However, the specific enumeration of businesses and
professions made in this section does not, in any way, limit the
scope and effect of the provisions of § 10-45-4.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 3. That § 10-45-5.3 be AMENDED:
10-45-5.3.
ThereUntil
June 30, 2022, there
is imposed, at the rate of four and one-half percent, an excise tax
on the gross receipts of any person engaging in oil and gas field
services (group no. 138) as enumerated in the Standard Industrial
Classification Manual, 1987, as prepared by the Statistical Policy
Division of the Office of Management and Budget, Office of the
President.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 4. That § 10-45-6 be AMENDED:
10-45-6.
ThereUntil
June 30, 2022, there
is hereby imposed a tax of four and one-half percent upon the gross
receipts from sales, furnishing, or service of gas, electricity, and
water, including the gross receipts from such sales by any municipal
corporation furnishing gas, and electricity, to the public in its
proprietary capacity, except as otherwise provided in this chapter,
when sold at retail in the State of South Dakota to consumers or
users.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 5. That § 10-45-6.1 be AMENDED:
10-45-6.1. Except as provided in § 10-45-6.2, until June 30, 2022, there is hereby imposed a tax of four and one-half percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
(1) Any eight hundred or eight hundred type service unless the service both originates and terminates in this state;
(2) Any sale of a telecommunication service to a provider of telecommunication services, including access service, for use in providing any telecommunication service; or
(3) Any sale of interstate telecommunication service provided to a call center that has been certified by the secretary of revenue to meet the criterion established in § 10-45-6.3 and the call center has provided to the telecommunications service provider an exemption certificate issued by the secretary indicating that it meets the criterion.
If a call center uses an exemption certificate to purchase services not meeting the criterion established in § 10-45-6.3, the call center is liable for the applicable tax, penalty, and interest.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 6. That § 10-45-6.2 be AMENDED:
10-45-6.2.
ThereUntil
June 30, 2022, there
is hereby imposed a tax of four and one-half percent upon the gross
receipts of mobile telecommunications services, as defined in 4
U.S.C. § 124(7) as of January 1, 2002, that originate and
terminate in the same state and are billed to a customer with a place
of primary use in this state or are deemed to have originated or been
received in this state and to be billed or charged to a service
address in this state if the customer's place of primary use is
located in this state regardless of where the service actually
originates or terminates. Notwithstanding any other provision of this
chapter and for purposes of the tax imposed by this section, the tax
imposed upon mobile telecommunication services shall be administered
in accordance with 4 U.S.C. §§ 116-126 as in effect on
July 28, 2000.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 7. That § 10-45-8 be AMENDED:
10-45-8.
ThereUntil
June 30, 2022, there
is imposed a tax of four and one-half percent upon the gross receipts
from all sales of tickets or admissions to places of amusement and
athletic contests or events, except as otherwise provided in this
chapter.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 8. That § 10-45-71 be AMENDED:
10-45-71.
ThereUntil
June 30, 2022, there
is imposed a tax of four and one-half percent on the gross receipts
from the transportation of passengers. The tax imposed by this
section shall apply to any transportation of passengers if the
passenger boards and exits the mode of transportation within this
state.
On July 1, 2022, and until June 30, 2023, the tax rate imposed by this section is four and one-quarter percent.
On July 1, 2023, the tax rate imposed by this section is four percent.
Section 9. That § 10-64-9 be REPEALED:
If
the state is able to enforce the obligation to collect and remit
sales tax on remote sellers who deliver tangible personal property,
products transferred electronically, or services directly to the
citizens of South Dakota, the additional net revenue from such
obligation shall be used to reduce the rate of certain taxes. The
rate of tax imposed by §§ 10-45-2,
10-45-5,
10-45-5.3,
10-45-6,
10-45-6.1,
10-45-6.2,
10-45-8,
10-45-71,
10-46-2.1,
10-46-2.2,
10-46-58,
10-46-69,
10-46-69.1,
10-46-69.2,
10-46E-1,
and 10-58-1
shall be reduced by one-tenth percent on July first following the
calendar year for which each additional twenty million dollar
increment of net revenue is collected and remitted by such remote
sellers. However, the rate of tax imposed by §§ 10-45-2,
10-45-5,
10-45-5.3,
10-45-6,
10-45-6.1,
10-45-6.2,
10-45-8,
10-45-71,
10-46-2.1,
10-46-2.2,
10-46-58,
10-46-69,
10-46-69.1,
10-46-69.2,
10-46E-1,
and 10-58-1
may not be reduced below four percent pursuant to the provisions of
this section."