South Dakota2026Active

HB1254

Sales Tax Exemption for Agricultural Soil Amendments

Last scannedAug 25, 2026, 3:29 AM

In one sentence

This law removes sales tax on soil amendments if at least 500 pounds of a single product is sold in one transaction to be used only for farming.

Exempts the sale of any soil amendment from state sales tax under specific conditions.
Requires that five hundred pounds or more of one type of soil amendment be sold in a single transaction.
Limits the exemption to products used exclusively for agricultural purposes.
Uses the legal definition of 'soil amendment' found in section 38-19A-1.

Buyers who purchase at least 500 pounds of a single soil amendment product for farming use.
Retail sellers of qualifying soil amendments in South Dakota.
State agencies responsible for collecting sales tax on these items.

The exemption does not apply if less than 500 pounds of one product is sold in a single transaction.
Products used for non-farming purposes do not qualify for the tax break.
The official effective date has not been listed in the provided source material.

Plain language

Soil Amendment: A product defined by state law section 38-19A-1 that is added to the ground.
Exempt: Not required to pay a specific tax or fee.

Official record

Source attached

exempt any soil amendment used exclusively for agricultural purposes from sales tax.

Official activity