Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/sd/2025/hb-1245.md

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+---
+type: "Bill"
+title: "exempt from the state sales and use tax gross receipts for certain services to a partnership."
+description: "exempt from the state sales and use tax gross receipts for certain services to a partnership."
+jurisdiction: "us/states/sd"
+legislature: "South Dakota Legislature"
+session: "2025"
+identifier: "HB 1245"
+citation: "South Dakota HB 1245 (2025)"
+classification: ["bill"]
+subjects: ["Retail Sales and Service Tax", "Taxation"]
+status: "enacted"
+primary_sponsors: ["Fitzgerald", "Massie", "Schoenfish"]
+version_count: 6
+action_count: 18
+vote_count: 5
+first_action: "2025-02-05"
+last_action: "2025-03-31"
+source: "openstates"
+source_identifier: "ocd-bill/031e182e-26ab-4abc-ab2c-1a30f163a67d"
+source_url: "https://sdlegislature.gov/Session/Bill/25492"
+source_hash: "765b88e289866d8d348064aea65825f8e4484924944cf30b4c84e7a34d2daba2"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-sd"]
+---
+
+# South Dakota HB 1245 (2025) — exempt from the state sales and use tax gross receipts for certain services to a partnership.
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/25492/280802)
+2. **1245A** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/281997.pdf)
+3. **1245D** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/283802.pdf)
+4. **House Taxation Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/25492/282198)
+5. **Senate Taxation Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/25492/283983)
+6. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/25492/284480)
+
+## Votes
+
+- Do Pass Amended — **9–4** (pass) · lower
+- Concurred in amendments — **65–5** (pass) · lower
+- Do Pass Amended — **5–0** (pass) · upper
+- Do Pass Amended — **66–4** (pass) · lower
+- Do Pass Amended — **31–1** (pass) · upper
+
+## Sponsors
+
+- Fitzgerald — primary (person)
+- Massie — primary (person)
+- Schoenfish — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2025-02-05** First Reading House H.J. 199
+- **2025-02-06** Referred to H.J. 213 `referral-committee`
+- **2025-02-18** Scheduled for hearing
+- **2025-02-18** Taxation Motion to amend , Passed, Amendment 1245A `amendment-introduction, amendment-passage`
+- **2025-02-18** Taxation Do Pass Amended , Passed, YEAS 9, NAYS 4
+- **2025-02-20** House of Representatives Do Pass Amended , Passed, YEAS 66, NAYS 4 H.J. 345
+- **2025-02-21** First Reading Senate S.J. 341
+- **2025-02-24** Referred to S.J. 355 `referral-committee`
+- **2025-02-26** Scheduled for hearing S.J. 1
+- **2025-03-05** Scheduled for hearing
+- **2025-03-05** Taxation Motion to amend , Passed, S.J. 28 Amendment 1245D `amendment-introduction, amendment-passage`
+- **2025-03-05** Taxation Do Pass Amended , Passed, YEAS 5, NAYS 0 S.J. 29
+- **2025-03-10** Senate Do Pass Amended , Passed, YEAS 31, NAYS 1 S.J. 493
+- **2025-03-11** House of Representatives Concurred in amendments , Passed, YEAS 65, NAYS 5 H.J. 520
+- **2025-03-12** Signed by the Speaker H.J. 539 `passage`
+- **2025-03-13** Signed by the President S.J. 528 `passage`
+- **2025-03-13** Delivered to the Governor on 2025-03-13 H.J. 546 `executive-receipt`
+- **2025-03-31** Signed by the Governor on 2025-03-31 H.J. 552 `executive-signature, executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/031e182e-26ab-4abc-ab2c-1a30f163a67d`. Confidence: reported (aggregated from official South Dakota legislature records).
+