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SD HB1191

Bill

Status

Introduced

1/29/2026

Primary Sponsor

Eric Emery

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

  • Exempts firearm sales from South Dakota state sales tax beginning December 1st of each year
  • Applies to firearms as defined in § 22-1-2 of South Dakota law
  • Creates a permanent annual sales tax holiday rather than a one-time exemption
  • Adds a new section to chapter 10-45, the state's sales tax code

Legislative Description

Provide a sales tax holiday on firearms.

Firearms

Last Action

Withdrawn at the Request of the Prime Sponsor H.J. 192

2/2/2026

Committee Referrals

Taxation1/29/2026

Full Bill Text

No bill text available