exempt from the state sales and use tax gross receipts for certain services to a partnership.
HB 1245 exempts certain services provided to a partnership from South Dakota's state sales and use tax gross receipts. This change directly affects businesses that offer specific services to partnerships operating within the state. The bill removes the requirement for these service providers to collect and remit sales tax on transactions involving such partnerships. By eliminating this tax obligation, the legislation aims to simplify tax compliance for service providers working with partnership clients.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Feb 5, 2025
Signed Mar 31, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
Senate Taxation Engrossed
→
Enrolled
·
2 edits
·
Mar 12, 2025
MINOR
This bill was finalized in its enrolled form with no substantive policy changes to the original text. The document added standard legislative formatting, session information, and signature blocks required for official enrollment, while the core tax exemption provisions remain identical to the previous version.
TECHNICAL
Added session header information (100th Legislative Session, 2025), bill title, and official enrolled formatting including signature blocks for the Governor, House, and Senate.
Removed browser compatibility notices and website loading messages that were present in the draft version.
Floor votes · Senate Mar 10, 2025 · House Mar 11, 2025
How they voted
31–1
Passed · 3 other
Total votes 35
Mar 10, 2025
D
Democratic3
66% Yea
R
Republican32
90% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
19
Key actions
9
Committee
6
Amendments
2
Mar 31, 2025
Signed into law
Signed by the Governor on 2025-03-31 H.J. 552
executive
Mar 13, 2025
Lower · Passed
Signed by the President S.J. 528
lower
Mar 12, 2025
Lower · Passed
Signed by the Speaker H.J. 539
lower
Mar 11, 2025
Lower · Passed
House of Representatives Concurred in amendments , Passed, YEAS 65, NAYS 5 H.J. 520
lower
Mar 10, 2025
Lower · Passed
Senate Do Pass Amended , Passed, YEAS 31, NAYS 1 S.J. 493
lower
Mar 10, 2025
Senate · Passed
Senate Vote: pass (31-1-3)
senate
Mar 5, 2025
Lower · Passed
Taxation Do Pass Amended , Passed, YEAS 5, NAYS 0 S.J. 29
lower
Mar 5, 2025
Introduced
Taxation Motion to amend , Passed, S.J. 28 Amendment 1245D
lower
Feb 24, 2025
Committee
Referred to S.J. 355
lower
Feb 20, 2025
Lower · Passed
House of Representatives Do Pass Amended , Passed, YEAS 66, NAYS 4 H.J. 345
lower
Feb 18, 2025
Lower · Passed
Taxation Do Pass Amended , Passed, YEAS 9, NAYS 4
lower
Feb 18, 2025
Introduced
Taxation Motion to amend , Passed, Amendment 1245A
lower
Feb 6, 2025
Committee
Referred to H.J. 213
lower
3 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Curt Massie
RRepublican
P
Kyle Schoenfish
RRepublican
P
Mary Fitzgerald
RRepublican
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