SD House Agrees, Barely, With Dennert On Sale-Tax Exemption For Youngsters


People younger than age 18 who sell less than $1,000 of goods or services in a year would be exempt from South Dakota’s sales tax under a measure that squeaked through the state House of Representatives by the thinnest margin Monday.

HB 1204 received exactly the 36 ayes necessary to move forward to the Senate. Thirty-one representatives voted against it.

Representative Drew Dennert brought a similar bill last year and lost because he couldn’t provide an example.

A girl from Aberdeen recently emailed legislators describing her encounter.

“It was definitely not an enjoyable experience for her,” the Aberdeen Republican said.

Dennert is the bill’s prime sponsor.

“We need to be encouraging our young entrepreneurs, not discouraging.” he said.

Representative Mary Duvall, a Pierre Republican, said the bill was unnecessary because the state Department of Revenue already had a rule.

Senator Lynne DiSanto, a Rapid City Republican, is lead sponsor in the Senate.

Said Dennert in closing, “If we’re going to have a law, we should enforce it.”

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