This bill proposes the addition of a new section to chapter 10-45 of South Dakota law, which would exempt the sale of soil amendments used exclusively for agricultural purposes from sales tax. Specifically, the bill stipulates that this exemption applies only when five hundred pounds or more of the soil amendment is sold in a single transaction.

The intent of the legislation is to support agricultural practices by reducing the financial burden associated with purchasing soil amendments, thereby encouraging their use in farming operations. This exemption aims to promote agricultural productivity and sustainability within the state.

Statutes affected:
House Taxation Engrossed, 02/12/2026: 38-19A-1