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House clarifies sales tax exemption for soil amendments in agriculture
Summary
HB12‑54, amended on the floor, clarifies that soil amendments sold in agricultural quantities are exempt from sales tax, mirroring existing fertilizer exemptions and described as revenue neutral by the sponsor.
House Bill 12‑54, as amended by floor amendment 12‑54b, passed the House on Feb. 19 to clarify South Dakota law so soil amendments used exclusively for agricultural purposes are exempt from sales tax.
Representative Heinemann explained the change as a technical clarification that aligns soil amendments with long‑standing treatment of fertilizer and acknowledged an earlier committee amendment raised potential federal‑law conflicts; the adopted amendment returned the bill to its original narrow form. Heinemann said the bill is revenue neutral and intended to reflect marketplace practices rather than expand an exemption.
With no further recorded remarks, the House voted and the clerk displayed ayes 65, nays 1, excused 4 and declared HB12‑54 as amended passed.
