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HB1191 • 2026

provide a sales tax holiday on firearms.

provide a sales tax holiday on firearms.

Firearms Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Emery
Last action
2026-02-02
Official status
Withdrawn at the Request of the Prime Sponsor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

provide a sales tax holiday on firearms.

provide a sales tax holiday on firearms.

What This Bill Does

  • provide a sales tax holiday on firearms.
  • Official keyword topics: Firearms Retail Sales and Service Tax Tax Exemptions and Refunds Taxation Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4734/Detail">Aylward</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4813/Detail">Roe</a>

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-02 House of Representatives

    Withdrawn at the Request of the Prime Sponsor

  2. 2026-01-29 House of Representatives

    First read in House and referred to House Taxation

Official Summary Text

provide a sales tax holiday on firearms.
Official keyword topics:
Firearms
Retail Sales and Service Tax
Tax Exemptions and Refunds
Taxation
Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4734/Detail">Aylward</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4813/Detail">Roe</a>

Current Bill Text

Read the full stored bill text 
26.801.13 101st Legislative Session 1191

2026 South Dakota Legislature
House Bill 1191

Introduced by: Representative Emery

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to provide a sales tax holiday on firearms. 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
Section 1. That a NEW SECTION be added to chapter 10-45: 3
The gross receipts from the sale of a firearm, as defined in § 22-1-2, occurring on 4
or after December first of each year, are exempt from the provisions of this chapter and 5
the tax imposed by it. 6