Comments: SD SB202 | 2023 | Regular Session

Bill Title: Clarify the application of the state sales tax on certain goods purchased by a retailer and given to a customer without charge as part of a taxable retail sale.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2023-02-21 - Senate Do Pass Amended, Failed, YEAS 5, NAYS 29. S.J. 304 [SB202 Detail]

Text: Latest bill text (Comm Sub) [PDF]

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