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South Dakota: Recent Agricultural Exemption Modifications

South Dakota passed House Bill 1001 (H.1001) which removes the sales tax exemption on “…gross receipts derived from the sale of cigarettes through vending machines.” However, H.1001 removes the “…exception of farm vehicles as described in section 32-5-1.3, which shall be subject to the tax imposed by this chapter.” Farm vehicles used for agricultural purposes now qualify for the exemption.


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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”