NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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.

Spectrum: Partisan Bill (Republican 1-0)

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

Download: South_Dakota-2023-SB202-Introduced.pdf

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