Bill > HB1191

This bill proposes to add a new section to South Dakota law, specifically chapter 10-45, which deals with sales tax. The key provision is that the gross receipts, meaning the total amount of money received, from the sale of a firearm, as defined in another section of law (§ 22-1-2), will be exempt from sales tax. This exemption will apply to sales that occur on or after December first of each year, effectively creating an annual sales tax holiday for firearms.

Budget and Finance

https://sdlegislature.gov/#/Session/Bill/27100