South DakotaSouth Dakota exempts large agricultural soil amendment sales from sales tax
South Dakota's law exempts a single sale of at least 500 pounds of one soil amendment from sales tax when it is used only for agriculture.
What it does
A single sale of at least 500 pounds of one soil amendment is exempt from sales tax if the product is used only for agriculture.
Argument forAgricultural buyers could pay less tax on a single purchase of at least 500 pounds of one soil amendment.
Argument againstBuyers who need less than 500 pounds at a time may not qualify, even when they use the soil amendment only for agriculture.
More detail
The law exempts qualifying soil amendment sales from sales tax. The exemption covers soil amendments as defined in South Dakota law. At least 500 pounds of one product must be sold in a single sale. The product must be used only for agriculture.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 30Signed by the Governor Larry Rhoden on 2026-03-30 H.J. 580Became Law
- Mar 9Delivered to the Governor on 2026-03-09 H.J. 534To Governor
- Mar 5Signed by the President S.J. 486Passed Senate
- Mar 4Signed by the Speaker H.J. 516Passed House
- Mar 3Senate Do Pass Amended , Passed, YEAS 28, NAYS 6 S.J. 446
- Vote recorded Do Pass Amended. Result: pass.Upper
- Mar 2Remove from Consent Calendar S.J. 426
- Feb 26Certified uncontested, placed on consent , Passed, S.J. 23
- Vote recorded Do Pass. Result: pass.Upper
- Feb 26Agriculture and Natural Resources Do Pass , Passed, YEAS 6, NAYS 0 S.J. 23Minor
- Feb 26Scheduled for hearing S.J. 1
- Feb 20First read in Senate and referred to Senate Agriculture and Natural Resources S.J. 339Minor
- Feb 19House of Representatives Do Pass Amended , Passed, YEAS 65, NAYS 1 H.J. 369
- Vote recorded Do Pass Amended. Result: pass.Lower
- Feb 19House of Representatives Motion to amend , Passed, H.J. 368 Amendment 1254BMajor
- Feb 18Remove from Consent Calendar H.J. 356
- Feb 12Certified uncontested, placed on consent , Passed,
- Vote recorded Do Pass Amended. Result: pass.Lower
- Feb 12Taxation Do Pass Amended , Passed, YEAS 12, NAYS 0
- Feb 12Taxation Motion to amend , Passed, Amendment 1254AMajor
- Feb 12Scheduled for hearing
- Feb 3First read in House and referred to House Taxation H.J. 207Introduced
AgricultureTaxes & Budget