South Dakota 2023 Regular Session

South Dakota House Bill HB1095

Introduced
1/19/23  
Refer
1/19/23  

Caption

Lower the state sales tax rate and the state use tax rate on food to two and one-half percent.

Impact

The implications of HB1095 on state law are notable. By lowering food taxes, the bill modifies existing statutes concerning the sale and use of food and food ingredients in the state. This change is expected to stimulate economic activity, as decreased food prices may encourage consumer spending in other areas. However, the potential reduction in sales tax revenue collected by the state may create budgetary challenges, requiring adjustments in state spending, especially in areas heavily reliant on such tax revenues.

Summary

House Bill 1095 seeks to amend the current sales tax regulations in South Dakota by lowering the state sales tax rate and the state use tax rate on food to 2.5%. This legislative move aims to provide economic relief to consumers, particularly for lower-income households who allocate a significant portion of their budget to purchasing food. By reducing the tax burden on essential items like food, the bill is anticipated to improve overall affordability for families across the state.

Contention

Debates surrounding HB1095 may center on its fiscal implications for state budgeting and resource allocation. Proponents of the bill are likely to argue for the necessity of supporting residents through economic relief measures, highlighting the importance of affordable food access. Conversely, opponents might raise concerns about the sustainability of state revenue, cautioning that significant tax cuts could lead to reductions in essential services funded by sales tax income. The balance between consumer relief and maintaining state services will be a key topic of contention during discussions.

Companion Bills

No companion bills found.

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