---
type: "Bill"
title: "exempt certain sales of goods and services by minors from the sales tax."
description: "exempt certain sales of goods and services by minors from the sales tax."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2019"
identifier: "HB 1204"
citation: "South Dakota HB 1204 (2019)"
classification: ["bill"]
subjects: ["Minors", "Taxation"]
status: "enacted"
primary_sponsors: ["Brunner", "Chaffee", "Dennert", "Deutsch", "DiSanto", "Frye-Mueller", "Hammock", "Jensen (Phil)", "Nelson", "Peterson (Sue)", "Pischke", "Russell", "Weis"]
version_count: 2
action_count: 16
vote_count: 4
first_action: "2019-01-30"
last_action: "2019-03-29"
source: "openstates"
source_identifier: "ocd-bill/fcfad02f-2e34-4fe6-8324-1f7bb9a90a1f"
source_url: "https://sdlegislature.gov/Legislative_Session/Bills/Bill.aspx?Bill=1204&Session=2019"
source_hash: "092cbe6b22f39cfc82745d5a7cdc1f9ea746749b4b42780d99bc041b8c66aecc"
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 1204 (2019) — exempt certain sales of goods and services by minors from the sales tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Printed** (committee substitute) — [source](https://sdlegislature.gov/Legislative_Session/Bills/Bill.aspx?File=HB1204P.htm&Session=2019&Version=Printed&Bill=1204)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Legislative_Session/Bills/Bill.aspx?File=HB1204ENR.htm&Session=2019&Version=Enrolled&Bill=1204)

## Votes

- Do Pass - 2019 — **4–1** (pass) · upper
- Do Pass - 2019 — **36–31** (pass) · lower
- Do Pass - 2019 — **20–15** (pass) · upper
- Do Pass - 2019 — **7–6** (pass) · lower

## Sponsors

- Brunner — primary (person)
- Chaffee — primary (person)
- Dennert — primary (person)
- Deutsch — primary (person)
- DiSanto — primary (person)
- Frye-Mueller — primary (person)
- Hammock — primary (person)
- Jensen (Phil) — primary (person)
- Nelson — primary (person)
- Peterson (Sue) — primary (person)
- Pischke — primary (person)
- Russell — primary (person)
- Weis — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-30** First read in House and referred to House Taxation H.J. 254 `introduction, reading-1, referral-committee`
- **2019-02-07** Scheduled for hearing
- **2019-02-07** Taxation Do Pass, Passed, YEAS 7, NAYS 6. H.J. 316 `committee-passage`
- **2019-02-08** House of Representatives Deferred to another day, Passed H.J. 346
- **2019-02-11** House of Representatives Do Pass, Passed, YEAS 36, NAYS 31. H.J. 358 `passage`
- **2019-02-12** First read in Senate and referred to Senate Taxation S.J. 351 `introduction, reading-1, referral-committee`
- **2019-02-22** Scheduled for hearing
- **2019-02-27** Scheduled for hearing
- **2019-02-27** Taxation Do Pass, Passed, YEAS 4, NAYS 1. S.J. 532 `committee-passage`
- **2019-02-28** Senate Deferred to another day, Passed S.J. 556
- **2019-03-04** Senate Deferred to another day, Passed S.J. 600
- **2019-03-05** Senate Do Pass, Passed, YEAS 20, NAYS 15. S.J. 612 `passage`
- **2019-03-06** Signed by the Speaker H.J. 670
- **2019-03-07** Signed by the President S.J. 647
- **2019-03-11** Delivered to the Governor on March 11, 2019 H.J. 706 `executive-receipt`
- **2019-03-29** Signed by the Governor on March 27, 2019 H.J. 761 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/fcfad02f-2e34-4fe6-8324-1f7bb9a90a1f`. Confidence: reported (aggregated from official South Dakota legislature records).