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South DakotaHB 1245100th South Dakota Legislature (2025)HouseWALLET

exempt from the state sales and use tax gross receipts for certain services to a partnership.

Sponsored By: Massie, Curt (Republican), Schoenfish, Kyle (Republican)

Signed by Governor

Retail Sales and Service TaxTaxation

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax break for partnership owners' services

South Dakota exempts receipts from qualifying services to businesses taxed as partnerships from state sales and use tax. An individual qualifies when providing services to a partnership in which that individual has an ownership stake. An LLC qualifies when wholly owned by one individual and having no employees. A corporation qualifies when wholly owned by one individual and having no employees besides its owner. The LLC or corporation providing the services must itself have an ownership stake in the partnership receiving them.

Sponsors & Cosponsors

Sponsors

  • Massie, Curt

    Republican • House

  • Schoenfish, Kyle

    Republican • Senate

Cosponsors

  • Fitzgerald, Mary J.

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 176 • No: 14

House vote • 3/11/2025

Concurred in amendments

Yes: 65 • No: 5

Senate vote • 3/10/2025

Do Pass Amended

Yes: 31 • No: 1

Senate vote • 3/5/2025

Do Pass Amended

Yes: 5 • No: 0

House vote • 2/20/2025

Do Pass Amended

Yes: 66 • No: 4

House vote • 2/18/2025

Do Pass Amended

Yes: 9 • No: 4

Actions Timeline

  1. Signed by the Governor

    3/31/2025House

  2. Delivered to the Governor

    3/13/2025House

  3. Signed by the President

    3/13/2025Senate

  4. Signed by the Speaker

    3/12/2025House

  5. House of Representatives Concurred in amendments, Passed, YEAS 65, NAYS 5

    3/11/2025House

  6. Senate Do Pass Amended, Passed, YEAS 31, NAYS 1

    3/10/2025Senate

  7. Senate Taxation Do Pass Amended, Passed, YEAS 5, NAYS 0

    3/5/2025Senate

  8. Senate Taxation Motion to amend, Passed

    3/5/2025Senate

  9. Scheduled for hearing

    3/5/2025Senate

  10. Scheduled for hearing

    2/26/2025Senate

  11. Referred to Senate Taxation

    2/24/2025Senate

  12. First Reading Senate

    2/21/2025Senate

  13. House of Representatives Do Pass Amended, Passed, YEAS 66, NAYS 4

    2/20/2025House

  14. House Taxation Do Pass Amended, Passed, YEAS 9, NAYS 4

    2/18/2025House

  15. House Taxation Motion to amend, Passed

    2/18/2025House

  16. Scheduled for hearing

    2/18/2025House

  17. Referred to House Taxation

    2/6/2025House

  18. First Reading House

    2/5/2025House

Bill Text

  • Introduced

    2/5/2025

    PDF

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