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 That § 10-45-8.2 be repealed.
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.
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.
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 the tax imposed by this chapter.
For the purposes of this section, agricultural purposes 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 the tax imposed
by this chapter.
For the purposes of this section, agricultural purposes does not include the lighting or heating
of any farm residence.
An Act to revise certain provisions regarding the sales and use tax.
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I certify that the attached Act
originated in the
HOUSE as Bill No. 1001
____________________________
Chief Clerk
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____________________________
Speaker of the House
____________________________
Chief Clerk
____________________________
President of the Senate
____________________________
Secretary of the Senate
House Bill No. 1001
File No. ____
Chapter No. ______
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Received at this Executive Office
this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
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The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor
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STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
____________________________
Secretary of State
By _________________________
Asst. Secretary of State
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