25.904.10 100th Legislative Session 214
2025 South Dakota Legislature
Senate Bill 214
Introduced by: Senator Karr
Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to repeal the expiration of a reduction in certain gross receipts and use tax 1
rates. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That 2023 Session Laws, chapter 32, ยง 19, be REPEALED: 4
Section 19. The amendments to the Code sections in sections 1 to 17, inclusive, of 5
this Act are repealed on June 30, 2027, and those Code sections will revert in word and 6
substance to that which existed immediately prior to the effective date of this Act. 7