---
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).