State of South Dakota
LEGISLATIVE ASSEMBLY, 2012
ENGROSSED NO. HB 1206 - 2/13/2012
Introduced by: Representatives Blake, Boomgarden, Brunner, Elliott, Fargen, Gibson,
Greenfield, Hickey, Hunhoff (Bernie), Jones, Kirschman, Lucas, Magstadt,
Sly, Street, and Wismer and Senators Buhl, Adelstein, Bradford, Krebs,
Maher, Peters, Sutton, and Tieszen
FOR AN ACT ENTITLED, An Act to make an appropriation for Feeding South Dakota and to
repeal the sales tax on food refund program.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. Any general funds remaining from the appropriation made in section 3 chapter
140 of the 2009 Session Laws shall be reappropriated to the Department of Social Services for
a grant to Feeding South Dakota for the purpose of emergency food assistance.
Section 2. The secretary of the Department of Social Services shall approve vouchers and
the state auditor shall draw warrants to pay expenditures authorized by this Act.
Section 3. Any amounts appropriated in this Act not lawfully expended or obligated, shall
revert in accordance with chapter 4-8.
Section 4. That § 28-1-70 be repealed.
28-1-70. There is established the sales tax on food refund program to be administered by the
Department of Social Services. The purpose of the program is to provide sales tax refunds on
food for purchases made in accordance with chapters 10-45 and 10-46 to South Dakota families
who need it most.
Section 5. That § 28-1-71 be repealed.
28-1-71. To be eligible for the sales tax on food refund program, a person shall:
(1) Be a South Dakota resident;
(2) Be the head of the household and certify the number of persons in the household;
(3) Have countable income above one hundred thirty percent and below one hundred
fifty-one percent of the federal poverty level, as updated annually by the Department
of Social Services in administrative rules promulgated pursuant to chapter 1-26;
(4) Not be a current recipient of supplemental nutrition assistance program benefits.
Section 6. That § 28-1-72 be repealed.
28-1-72. The Department of Social Services shall promulgate rules, pursuant to chapter 1-26, relating to:
(1) Eligibility criteria;
(2) Refund amounts or levels;
(3) Payment provisions;
(4) Household reporting requirements; and
Section 7. That § 28-1-73 be repealed.
28-1-73. To receive sales tax on food refunds pursuant to §§ 28-1-70 to 28-1-77, inclusive,
a household shall apply for an annual refund during an annual enrollment period on forms
prescribed by the Department of Social Services.
Section 8. That § 28-1-75 be repealed.
28-1-75. The estimate of sales tax on food paid or refund awarded under this program shall
be determined based on:
(1) The thrifty food plan as adopted and updated annually in administrative rules
promulgated by the Department of Social Services pursuant to chapter 1-26; and
(2) The number of individuals in the household.
A monthly allotment shall be determined based on the thrifty food plan's maximum
allotment and the corresponding number of individuals in the household. Once the monthly
allotment is determined, it shall be annualized and multiplied by the average sales tax rate in
South Dakota as determined by the Department of Revenue. This shall be the annual level of
refund eligible for the household.
Section 9. That § 28-1-77 be repealed.
28-1-77. The method of payment utilized to make payments authorized by §§ 28-1-70 to 28-1-77, inclusive, shall be made by warrant.