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South Dakota House Bill HB1245

South Dakota 2025 Regular Session

South Dakota House Bill HB1245 Compare Versions

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1-25.139.31 100th Legislative Session 1245
1+25.139.30 100th Legislative Session 1245
22
33
44 2025 South Dakota Legislature
55 House Bill 1245
6-ENROLLED
6+SENATE TAXATION ENGROSSED
77
8-AN ACT
8+This bill has been extensively amended (hoghoused) and may no longer be
9+consistent with the original intention of the sponsor.
910
1011
11-ENTITLED An Act to exempt from the state sales and use tax gross receipts for
12-certain services to a partnership.
13-BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
14-Section 1. That a NEW SECTION be added to chapter 10-45:
15-The following are exempt from the provisions of this chapter and from the
16-computation of the tax imposed by this chapter:
17-(1) Gross receipts from services rendered by a natural person to a business taxed as
18-a partnership in which the natural person is an owner;
19-(2) Gross receipts from services rendered by a limited liability company, which has no
20-employees and is wholly owned by a natural person, to a business taxed as a
21-partnership in which the limited liability company is an owner; and
22-(3) Gross receipts from services rendered by a corporation, which is wholly owned by
23-a natural person and has no employees other than its owner, to a business taxed
24-as a partnership in which the corporation is an owner.
25-Section 2. That a NEW SECTION be added to chapter 10-46:
26-The following are exempt from the provisions of this chapter and from the
27-computation of tax imposed by this chapter:
28-(1) Gross receipts from services rendered by a natural person to a business taxed as
29-a partnership in which the natural person is an owner;
30-(2) Gross receipts from services rendered by a limited liability company, which has no
31-employees and is wholly owned by a natural person, to a business taxed as a
32-partnership in which the limited liability company is an owner; and
33-(3) Gross receipts from services rendered by a corporation, which is wholly owned by
34-a natural person and has no employees other than its owner, to a business taxed
35-as a partnership in which the corporation is an owner. 25.139.31 2 1245
36-HB1245 ENROLLED
37-An Act to exempt from the state sales and use tax gross receipts for certain services to a
38-partnership.
12+Introduced by: Representative Massie
3913
40-
41-
42-
43-I certify that the attached Act originated in
44-the:
45-
46-House as Bill No. 1245
47-
48-
49-
50-Chief Clerk
51-
52-
53-
54-
55-Speaker of the House
56-
57-Attest:
58-
59-
60-
61-
62-Chief Clerk
63-
64-
65-
66-
67-President of the Senate
68-
69-Attest:
70-
71-
72-
73-
74-
75-Secretary of the Senate
76-
77-
78-
79-House Bill No. 1245
80-File No. ____
81-Chapter No. ______
82-
83-
84-
85-Received at this Executive Office
86-this _____ day of _____________,
87-
88-2025 at ____________M.
89-
90-
91-
92-By
93-for the Governor
94-
95-
96-The attached Act is hereby
97-approved this ________ day of
98-______________, A.D., 2025
99-
100-
101-
102-
103-
104-Governor
105-
106-STATE OF SOUTH DAKOTA ,
107-ss.
108-Office of the Secretary of State
109-
110-
111-Filed ____________, 2025
112- at _________ o'clock __M.
113-
114-
115-
116-
117-
118-Secretary of State
119-
120-
121-
122-By
123-Asst. Secretary of State
124-
125-
14+ Underscores indicate new language.
15+ Overstrikes indicate deleted language.
16+An Act to exempt from the state sales and use tax gross receipts for certain services 1
17+to a partnership. 2
18+BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
19+Section 1. That a NEW SECTION be added to chapter 10-45: 4
20+The following are exempt from the provisions of this chapter and from the 5
21+computation of the tax imposed by this chapter: 6
22+(1) Gross receipts from services rendered by a natural person to a business taxed as 7
23+a partnership in which the natural person is an owner; 8
24+(2) Gross receipts from services rendered by a limited liability company, which has no 9
25+employees and is wholly owned by a natural person, to a business taxed as a 10
26+partnership in which the limited liability company is an owner; and 11
27+(3) Gross receipts from services rendered by a corporation, which is wholly owned by 12
28+a natural person and has no employees other than its owner, to a business taxed 13
29+as a partnership in which the corporation is an owner. 14
30+Section 2. That a NEW SECTION be added to chapter 10-46: 15
31+The following are exempt from the provisions of this chapter and from the 16
32+computation of tax imposed by this chapter: 17
33+(1) Gross receipts from services rendered by a natural person to a business taxed as 18
34+a partnership in which the natural person is an owner; 19
35+(2) Gross receipts from services rendered by a limited liability company, which has no 20
36+employees and is wholly owned by a natural person, to a business taxed as a 21
37+partnership in which the limited liability company is an owner; and 22
38+(3) Gross receipts from services rendered by a corporation, which is wholly owned by 23
39+a natural person and has no employees other than its owner, to a business taxed 24
40+as a partnership in which the corporation is an owner. 25