South Dakota exempts both sales and use tax to children's diapers

House Bill 1106, introduced by the South Dakota Legislative Research Council on January 17,2024, proposes to make significant changes to tax laws. This bill aims to provide significant relief to families by proposing a comprehensive exemption from both state sales tax and state use tax on basic infant supplies like as food, formula, and diapers. If passed, the law stipulates that gross receipts from sales, as well as the use, storage, or consumption of certain newborn needs, will be tax-free. This program represents a proactive step toward making these essential childcare goods more accessible and inexpensive for South Dakota consumers.