Measure on the ballot in the 2024 South Dakota General Election in South Dakota.
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Get StartedCurrently, the State collects tax on the sale or use of certain goods, including foods and drinks. Many municipalities also collect these taxes. This initiated measure prohibits the State from collecting sales or use tax on anything sold for human consumption. The measure eliminates these sources of revenue for the State. Human consumption is not defined by state law. However, its common definition includes more than foods and drinks. The measure does not prohibit the collection of sales or use tax on alcoholic beverages or prepared food. Prepared food is defined by law to include food that is sold heated or with utensils. The measure may affect the State's obligations under the tobacco master settlement agreement and the streamlined sales tax agreement. The master settlement agreement resulted from multi-state lawsuits against cigarette manufacturers for the public health effects of smoking. South Dakota's annual share of the master settlement agreement is approximately $20 million. The streamlined sales tax agreement is a multistate program designed to simplify the collection of sales and use tax for companies selling in multiple jurisdictions.
A yes vote supports prohibiting state sales taxes on anything sold for human consumption, not including alcoholic beverages or prepared food.
A no vote opposes prohibiting state sales taxes on anything sold for human consumption, not including alcoholic beverages or prepared food.
"Removing the state's sales tax on groceries is a crucial step towards addressing food insecurity and promoting economic fairness in our state." - Rick Weiland, Dakotans for Health, in support of Initiative Measure 28 (Learn more)
"If this ballot measure is approved in the upcoming fall election, our community would see a substantial reduction in sales tax revenue." - Paul TenHaken, Sioux Falls Mayor, in opposition to Initiative Measure 28 (Learn more)
"If that consumption tax passes on the ballot, you take all that money out of our budget and you're going to train wreck." - Senate President Pro Tempore Lee Schoenbeck (R), in opposition to Initiative Measure 28 (Learn more)
"Our low-income working families are struggling, with some spending up to 30% of their household income to feed their families. This inequality is unacceptable, and we stand ready to partner with TakeItBack to address this pressing issue." B.J. Motley, South Dakota AFL-CIO President, in support of Initiative Measure 28 (Learn more)
BE IT ENACTED BY THE PEOPLE OF SOUTH DAKOTA: That Title 10 be amended by adding a NEW SECTION to read: Notwithstanding any other provision of law, the state may not tax the sale of anything sold for human consumption, except alcoholic beverages and prepared food. Municipalities may continue to impose such taxes.
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