Avalara Taxrates > Blog > Sales Tax News > South Dakota: Sales Tax Exemption for Elderly and Disabled People - Avalara

South Dakota: Sales Tax Exemption for Elderly and Disabled People


 South Dakota: sales tax refunds lend helping hand to qualifying elderly and disabled peopled.

South Dakota has allotted $450,000 for tax relief for elderly and disabled persons. The funds (“or so much thereof as may be necessary”) are under the charge of the Department of Revenue, which has the authority to approve vouchers.

House Bill 1113 amends Chapter 10-45A-1, revising household income limits for the refund. The income for single-member households has been increased to $11,670. The income for multiple member households has increased to $15,730. Households making more than these amounts are not eligible for a sales and use tax or property tax refund. The bill was signed by the governor on March 26 and took effect immediately.

Stay on top of sales tax. Learn how.

photo credit: Sailing "Footprints: Real to Reel" (Ronn ashore) via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.