HB1254 • 2026

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

Agriculture Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Heinemann
Last action: 2026-03-30
Official status: Signed by the Governor
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.

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

What This Bill Does

exempt any soil amendment used exclusively for agricultural purposes from sales tax.
Official keyword topics: Agriculture and Horticulture Retail Sales and Service Tax Taxation Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4761/Detail">Heinemann</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4753/Detail">Goodwin</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4820/Detail">Sjaarda</a> and Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4837/Detail">Wipf</a> (prime)

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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

1254A

None

Filed

Plain English: 1254A 101st Legislative Session 1254 2026 South Dakota Legislature House Bill 1254 Introduced by: Representative Heinemann Underscores indicate new language.

1254A 101st Legislative Session 1254 2026 South Dakota Legislature House Bill 1254 Introduced by: Representative Heinemann Underscores indicate new language.
Overstrikes indicate deleted language.
AMENDMENT 1254A FOR THE INTRODUCED BILL An Act to exempt any soil amendment used exclusively for agricultural purposes 1 from sales tax, and to modify the definition of a soil amendment.
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.

1254B

None

Filed

Plain English: 1254B 101st Legislative Session 1254 2026 South Dakota Legislature House Bill 1254 Introduced by: Representative Heinemann Underscores indicate new language.

1254B 101st Legislative Session 1254 2026 South Dakota Legislature House Bill 1254 Introduced by: Representative Heinemann Underscores indicate new language.
Overstrikes indicate deleted language.
AMENDMENT 1254B FOR THE HOUSE TAXATION ENGROSSED BILL An Act to exempt any soil amendment used exclusively for agricultural purposes 1 from sales tax, and to modify the definition of a soil amendment.
2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.

Bill History

2026-03-30 House of Representatives
Signed by the Governor
2026-03-09 House of Representatives
Delivered to the Governor
2026-03-05 Senate
Signed by the President
2026-03-04 House of Representatives
Signed by the Speaker
2026-03-03 Senate
Do Pass Amended
2026-03-02 Senate
Remove from Consent Calendar
2026-02-26 Senate Agriculture and Natural Resources
Certified uncontested, placed on consent
2026-02-26 Senate Agriculture and Natural Resources
Do Pass
2026-02-26 Senate Agriculture and Natural Resources
Scheduled for hearing
2026-02-20 Senate
First read in Senate and referred to Senate Agriculture and Natural Resources
2026-02-19 House of Representatives
Do Pass Amended
2026-02-19 House of Representatives
Motion to amend
2026-02-18 House of Representatives
Remove from Consent Calendar
2026-02-12 House Taxation
Certified uncontested, placed on consent
2026-02-12 House Taxation
Do Pass Amended
2026-02-12 House Taxation
Motion to amend
2026-02-12 House Taxation
Scheduled for hearing
2026-02-03 House of Representatives
First read in House and referred to House Taxation

Official Summary Text

exempt any soil amendment used exclusively for agricultural purposes from sales tax.
Official keyword topics:
Agriculture and Horticulture
Retail Sales and Service Tax
Taxation
Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4761/Detail">Heinemann</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4753/Detail">Goodwin</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4820/Detail">Sjaarda</a> and Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4837/Detail">Wipf</a> (prime)

Current Bill Text

Read the full stored bill text

26.809.37 101st Legislative Session 1254

2026 South Dakota Legislature
House Bill 1254
ENROLLED

AN ACT

ENTITLED An Act to exempt any soil amendment used exclusively for agricultural
purposes from sales tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That a NEW SECTION be added to chapter 10-45:
There are specifically exempted from the provisions of this chapter and from the
computation of the amount of tax imposed by it, the gross receipts from the sale of any
soil amendment, as defined in § 38-19A-1, provided five hundred pounds or more of any
one of these products is sold in a single sale to be used exclusively for agricultural
purposes.
26.809.37 2 1254
HB1254 ENROLLED
An Act to exempt any soil amendment used exclusively for agricultural purposes from sales
tax.

I certify that the attached Act originated in
the:

House as Bill No. 1254

Chief Clerk of the House

Speaker of the House

Attest:

Chief Clerk of the House

President of the Senate

Attest:

Secretary of the Senate

House Bill No. 1254
File No. ____
Chapter No. ______

Received at this Executive Office
this _____ day of _____________,

2026 at ____________M.

By
for the Governor

The attached Act is hereby
approved this ________ day of
______________, A.D., 2026

Governor

STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________, 2026
at _________ o'clock __M.

Secretary of State

By
Asst. Secretary of State