Source: http://sdlegislature.gov/Legislative_Session/Bills/Bill.aspx?File=SB151P.htm&Session=2016&Bill=151
Timestamp: 2017-11-20 15:20:38
Document Index: 253813052

Matched Legal Cases: ['§ 10', '§ 101', 'art 401', '§ 10', '§ 10', '§ 10', '§ 32', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 10', '§ 124', '§ 116', '§ 10', '§ 10', '§ 10', '§ 10', '§ 1563', '§ 563', '§ 10', '§ 10', '§ 10', '§ 124', '§ 116', '§ 10', '§ 10', '§ 10', '§ 10', '§ 13', '§ 13']

SDLRC - 2016 Senate Bill 151 -
2016 Senate Bill 151 -
686X0631 SENATE BILL NO. 151
Introduced by: Senators Sutton, Bradford, Buhl O'Donnell, Heinert, Hunhoff (Bernie), Parsley, and Peterson (Jim) and Representatives Hawley, Bartling, Bordeaux, Feickert, Gibson, Hawks, Kirschman, McCleerey, Ring, Schrempp, and Soli
FOR AN ACT ENTITLED, An Act to lower the state sales and use tax on most food items, to increase the rate of taxation for the sales and use tax on certain goods and services, to increase the amusement device tax, and to increase the per student allocation in the state aid formula.
Section 1. That chapter 10-45 be amended by adding a NEW SECTION to read:
Section 2. That § 10-45-1 be amended to read:
form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and
(c) Is required to be labeled as a dietary supplement, identifiable by the supplemental facts box, found on the label and as required pursuant to 21 C.F.R. § 101.36 as of January 1, 2016;
the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code as of January 1, 2003, so as to prevent food borne illnesses;
sweeteners. The term, soft drinks, does not include any beverage that contains milk or milk products, soy, rice of similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume;
Section 3. That chapter 10-46 be amended by adding a NEW SECTION to read:
Section 4. That § 10-46-1 be amended to read:
Section 5. That § 10-45-2 be amended to read:
10-45-2. There is hereby imposed a tax upon the privilege of engaging in business as a retailer, a tax of four five percent upon the gross receipts of all sales of tangible personal property consisting of goods, wares, or merchandise, except as otherwise provided in this chapter, sold at retail in the State of South Dakota to consumers or users.
Section 6. That § 10-45-5 be amended to read:
10-45-5. There is imposed a tax at the rate of four five percent upon the gross receipts of any person from engaging or continuing in any of the following businesses or services in this state: abstracters; accountants; ancillary services; architects; barbers; beauty shops; bill collection services; blacksmith shops; car washing; dry cleaning; dyeing; exterminators; garage and service stations; garment alteration; cleaning and pressing; janitorial services and supplies; specialty cleaners; laundry; linen and towel supply; membership or entrance fees for the use of a facility or for the right to purchase tangible personal property, any product transferred electronically, or services; photography; photo developing and enlarging; tire recapping; welding and all repair services, except repair services for farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes; cable television; and rentals of tangible personal property except leases of tangible personal property between one telephone company and another telephone company, motor vehicles as defined pursuant to § 32-5-1 leased under a single contract for more than twenty-eight days and mobile homes. However, the specific
enumeration of businesses and professions made in this section does not, in any way, limit the scope and effect of the provisions of § 10-45-4.
Section 7. That § 10-45-5.3 be amended to read:
10-45-5.3. There is imposed, at the rate of four five percent, an excise tax on the gross receipts of any person engaging in oil and gas field services (group no. 138) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President.
Section 8. That § 10-45-6 be amended to read:
10-45-6. There is hereby imposed a tax of four five percent upon the gross receipts from sales, furnishing, or service of gas, electricity, and water, including the gross receipts from such sales by any municipal corporation furnishing gas, and electricity, to the public in its proprietary capacity, except as otherwise provided in this chapter, when sold at retail in the State of South Dakota to consumers or users.
Section 9. That § 10-45-6.1 be amended to read:
10-45-6.1. Except as provided in § 10-45-6.2, there is hereby imposed a tax of four five percent upon the gross receipts from providing any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
Section 10. That § 10-45-6.2 be amended to read:
10-45-6.2. There is hereby imposed a tax of four five percent upon the gross receipts of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state or are deemed to have originated or been received in this state and to be billed or charged to a service address in this state if the customer's place of primary use is located in this state regardless of where the service actually originates or terminates. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.
Section 11. That § 10-45-8 be amended to read:
10-45-8. There is imposed a tax of four five percent upon the gross receipts from all sales of tickets or admissions to places of amusement and athletic contests or events, except as otherwise provided in this chapter.
Section 12. That § 10-45-71 be amended to read:
10-45-71. There is imposed a tax of four five percent on the gross receipts from the transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.
Section 13. That § 10-46-2.1 be amended to read:
10-46-2.1. For the privilege of using services in South Dakota, except those types of services exempted by § 10-46-17.3, there is imposed on the person using the service an excise tax equal to four five percent of the value of the services at the time they are rendered. However, this tax may not be imposed on any service rendered by a related corporation as defined in subdivision 10-43-1(11) for use by a financial institution as defined in subdivision 10-43-1(4) or on any service rendered by a financial institution as defined in subdivision 10-43-1(4) for use by a related corporation as defined in subdivision 10-43-1(11). For the purposes of this section, the term related corporation includes a corporation which together with the financial institution is part of a controlled group of corporations as defined in 26 U.S.C. § 1563 as in effect on January 1, 1989, except that the eighty percent ownership requirements set forth in 26 U.S.C. § 563(a)(2)(A) for a brother-sister controlled group are reduced to fifty-one percent. For the purpose of this chapter, services rendered by an employee for the use of his employer are not taxable.
Section 14. That § 10-46-2.2 be amended to read:
10-46-2.2. An excise tax is imposed upon the privilege of the use of rented tangible personal property and any product transferred electronically in this state at the rate of four five percent of the rental payments upon the property.
Section 15. That § 10-46-58 be amended to read:
10-46-58. There is imposed a tax of four five percent on the privilege of the use of any transportation of passengers. The tax imposed by this section shall apply to any transportation of passengers if the passenger boards and exits the mode of transportation within this state.
Section 16. That § 10-46-69 be amended to read:
10-46-69. There is hereby imposed a tax of four five percent upon the privilege of the use
of mobile telecommunications services, as defined in 4 U.S.C. § 124(7) as of January 1, 2002, that originate and terminate in the same state and are billed to a customer with a place of primary use in this state. Notwithstanding any other provision of this chapter and for purposes of the tax imposed by this section, the tax imposed upon mobile telecommunication services shall be administered in accordance with 4 U.S.C. §§ 116-126 as in effect on July 28, 2000.
Section 17. That § 10-46-69.1 be amended to read:
10-46-69.1. Except as provided in § 10-46-69, there is hereby imposed a tax of four five percent upon the privilege of the use of any intrastate, interstate, or international telecommunications service that originates or terminates in this state and that is billed or charged to a service address in this state, or that both originates and terminates in this state. However, the tax imposed by this section does not apply to:
Section 18. That § 10-46-69.2 be amended to read:
10-46-69.2. There is hereby imposed a tax of four five percent upon the privilege of the use
of any ancillary services.
Section 19. That § 10-58-1 be amended to read:
10-58-1. There is imposed upon owners and operators a special amusement excise tax of four five percent of the gross receipts from the operation of any mechanical or electronic amusement device.
Section 20. That subdivision (4) of § 13-13-10.1 be amended to read:
(4) "Per student allocation," for school fiscal year 2016 2017 is $4,876.76 $5,813.32. Each school fiscal year thereafter, the per student allocation is the previous fiscal year's per student allocation increased by the index factor;
Section 21. That § 13-13-72 be amended to read:
13-13-72. It is the policy of the Legislature that the appropriation for state aid to education increase on an annual basis by the percentage increase in local need on an aggregate statewide basis so that the relative proportion of local need paid by local effort and state aid shall remain constant. For school fiscal year 2013, it is the policy of the Legislature that the relative proportion of the total local need paid by state aid shall be amended by adjusting the proportion of state aid to fifty-three and eight-tenths percent of the total local need. However, the increase in the per student allocation on an annual basis that exceeds three percent shall be paid solely by the state and is not a factor in this policy.