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State of South Dakota
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EIGHTY-SEVENTH SESSION
LEGISLATIVE ASSEMBLY, 2012
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573T0007
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HOUSE BILL NO. 1001
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Introduced by: Representatives Turbiville, Conzet, Hunhoff (Bernie), Jones, Vanneman, Verchio,
Willadsen, and Wink and Senators Tidemann, Hansen (Tom), Hundstad, Nelson
(Tom), Novstrup (Al), Putnam, and Rampelberg at the request of the Interim Sales
Tax Review Committee
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FOR AN ACT ENTITLED, An Act to revise certain provisions regarding the sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-45-8.2 be repealed.
10-45-8.2. Section 10-45-8 and chapter 10-58 do not apply to gross receipts derived from the
sale of cigarettes through vending machines.
Section 2. That chapter 10-58 be amended by adding thereto a NEW SECTION to read as
follows:
The provisions of this chapter do not apply to gross receipts derived from the sale of cigarettes
through a vending machine.
Section 3. That § 10-45-11.2 be amended to read as follows:
10-45-11.2. There are specifically exempted from the provisions of this chapter and from the
computation of the amount of tax imposed by it, gross receipts from the sale of motor vehicles exempt
from the motor vehicle excise tax pursuant to § 32-5B-2
, with the exception of farm vehicles as
described in § 32-5-1.3, which shall be subject to the tax imposed by this chapter.
Section 4. That § 10-46-13.1 be amended to read as follows:
10-46-13.1. The use in this state of motor vehicles exempt from the motor vehicle excise tax
pursuant to § 32-5B-2 is specifically exempted from the tax imposed by this chapter, with the
exception of farm vehicles as described in § 32-5-1.3, which shall be subject to the tax imposed by
this chapter.
Section 5. That § 10-45-19 be amended to read as follows:
10-45-19. Motor fuel, including kerosene, tractor fuel, liquefied petroleum gas, natural and
artificial gas, diesel fuels, and distillate, when used for agricultural or railroad purposes, is exempt from
excise taxes the tax imposed under by this chapter.
For the purposes of this section, agricultural purposes includes hay grinding but does not include
the lighting or heating of any farm residence.
For the purposes of this section, railroad purposes includes only locomotives or track motor cars
being operated on railroad tracks in road service in this state.
Section 6. That § 10-46-17 be amended to read as follows:
10-46-17. Motor fuel, including kerosene, tractor fuel, natural and artificial gas, liquefied
petroleum gas, and distillate, when used for agricultural purposes, is exempt from excise taxes the tax
imposed under by this chapter.
For the purposes of this section, agricultural purposes
includes hay grinding but does not include
the lighting or heating of any farm residence.