---
type: "Bill"
title: "exempt any soil amendment used exclusively for agricultural purposes from sales tax."
description: "exempt any soil amendment used exclusively for agricultural purposes from sales tax."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2026"
identifier: "HB 1254"
citation: "South Dakota HB 1254 (2026)"
classification: ["bill"]
subjects: ["Agriculture and Horticulture", "Retail Sales and Service Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Goodwin", "Heinemann", "Sjaarda", "Wipf"]
version_count: 6
action_count: 18
vote_count: 4
first_action: "2026-02-03"
last_action: "2026-03-30"
source: "openstates"
source_identifier: "ocd-bill/dce7b623-9502-4ae8-a75e-8884f811d729"
source_url: "https://sdlegislature.gov/Session/Bill/27108"
source_hash: "2243066a882637a1d3062bd6e51c480e5ba09787c8dfe0d87d9428e53fafb9ac"
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 1254 (2026) — exempt any soil amendment used exclusively for agricultural purposes from sales tax.

## 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/27108/300060)
2. **1254A** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/303105.pdf)
3. **1254B** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/303493.pdf)
4. **House Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/27108/304110)
5. **House Taxation Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/27108/303145)
6. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/27108/306016)

## Votes

- Do Pass Amended — **65–1** (pass) · lower
- Do Pass Amended — **28–6** (pass) · upper
- Do Pass — **6–0** (pass) · upper
- Do Pass Amended — **12–0** (pass) · lower

## Sponsors

- Goodwin — primary (person)
- Heinemann — primary (person)
- Sjaarda — primary (person)
- Wipf — primary (person)

## Timeline

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

- **2026-02-03** First read in House and referred to House Taxation H.J. 207 `introduction, reading-1, referral-committee`
- **2026-02-12** Scheduled for hearing
- **2026-02-12** Taxation Motion to amend , Passed, Amendment 1254A `amendment-introduction, amendment-passage`
- **2026-02-12** Taxation Do Pass Amended , Passed, YEAS 12, NAYS 0
- **2026-02-12** Certified uncontested, placed on consent , Passed,
- **2026-02-18** Remove from Consent Calendar H.J. 356
- **2026-02-19** House of Representatives Motion to amend , Passed, H.J. 368 Amendment 1254B `amendment-introduction, amendment-passage`
- **2026-02-19** House of Representatives Do Pass Amended , Passed, YEAS 65, NAYS 1 H.J. 369
- **2026-02-20** First read in Senate and referred to Senate Agriculture and Natural Resources S.J. 339 `introduction, reading-1, referral-committee`
- **2026-02-26** Scheduled for hearing S.J. 1
- **2026-02-26** Agriculture and Natural Resources Do Pass , Passed, YEAS 6, NAYS 0 S.J. 23 `committee-passage`
- **2026-02-26** Certified uncontested, placed on consent , Passed, S.J. 23
- **2026-03-02** Remove from Consent Calendar S.J. 426
- **2026-03-03** Senate Do Pass Amended , Passed, YEAS 28, NAYS 6 S.J. 446
- **2026-03-04** Signed by the Speaker H.J. 516 `passage`
- **2026-03-05** Signed by the President S.J. 486 `passage`
- **2026-03-09** Delivered to the Governor on 2026-03-09 H.J. 534 `executive-receipt`
- **2026-03-30** Signed by the Governor on 2026-03-30 H.J. 580 `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/dce7b623-9502-4ae8-a75e-8884f811d729`. Confidence: reported (aggregated from official South Dakota legislature records).