# South Dakota HB 1281: reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects.

South Dakota HB 1281, reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects., is a 101st South Dakota Legislature (2026) House bill sponsored by Muckey, Erik (Democratic); status failed, last action 2026-02-19 (House Taxation Deferred to the 41st legislative day, Passed, YEAS 11, NAYS 0); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/SD-HB1281-2026
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Dakota HB 1281
- State: South Dakota
- Session: 101st South Dakota Legislature (2026)
- Title: reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects.
- Status: failed
- Chamber: House
- Introduced: 2026-02-04
- Last action: 2026-02-19, House Taxation Deferred to the 41st legislative day, Passed, YEAS 11, NAYS 0
- Sponsor: Muckey, Erik (Democratic)
- Cosponsors: 5
- Subjects: Education, Food Tax, Fund, Promulgation of Rules, Public Construction, Reports, Retail Sales and Service Tax, Taxation
- Touches household money: yes
- Roll calls: 1 (11 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Muckey, Erik (Democratic), House
- Cosponsor: Emery, Eric (Democratic), House
- Cosponsor: Healy, Erin (Democratic), House
- Cosponsor: Larson, Liz (Democratic), Senate
- Cosponsor: Uhre-Balk, Nicole (Democratic), House
- Cosponsor: Wittman, Kadyn (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-19 | House | Deferred to the 41st legislative day | pass | 11 | 0 |   |

## Actions (5)

- 2026-02-19: House Taxation Deferred to the 41st legislative day, Passed, YEAS 11, NAYS 0 (House)
- 2026-02-19: House Taxation Motion to amend, Passed (House)
- 2026-02-19: Scheduled for hearing (House)
- 2026-02-17: Scheduled for hearing (House)
- 2026-02-04: First read in House and referred to House Taxation (House)

## Bill text

- Introduced, 2026-02-04: [PDF](https://mylrc.sdlegislature.gov/api/Documents/301040.pdf)

## Related bills

- HB 1245: authorize municipalities to establish a local funding mechanism for capital improvement projects. (signed)
- HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs. (signed)
- HB 1149: adopt the athletic trainer licensure compact. (signed)
- HB 1148: adopt the respiratory care interstate compact. (signed)
- HB 1082: establish parameters for the reimbursement of school districts that provide free or reduced-price meals to students. (signed)
- HB 1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas. (signed)

## Sources
- [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/301040.pdf)

## Related
- [HB 1245: authorize municipalities to establish a local funding mechanism for capital imp…](https://policyrisk.com/state-bill/SD-HB1245-2026)
- [HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving…](https://policyrisk.com/state-bill/SD-HB1193-2026)
- [HB 1149: adopt the athletic trainer licensure compact.](https://policyrisk.com/state-bill/SD-HB1149-2026)
- [HB 1148: adopt the respiratory care interstate compact.](https://policyrisk.com/state-bill/SD-HB1148-2026)
- [HB 1082: establish parameters for the reimbursement of school districts that provide fre…](https://policyrisk.com/state-bill/SD-HB1082-2026)
- [HB 1051: revise property tax levies for school districts and to revise the state aid to…](https://policyrisk.com/state-bill/SD-HB1051-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SD-HB1281-2026 (as of 2026-11-01).