The future of the Partridge amendment

Published: Jan. 20, 2019 at 10:40 PM CST
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In November, online sales tax became a reality in South Dakota, but as that was happening, some legislators were already working on a plan to reduce the current tax rate.

Specifically, certain lawmakers point to something called the Partridge Amendment, which would roll back the half-cent sales tax increase for teacher salaries passed in 2016. The amendment requires online sales tax to hit $100,000 in collections before the half-cent sales tax can be repealed. However, both Governor Kristi Noem and former governor Dennis Daugaard have indicated they don't think the Amendment will go into effect anytime soon.

"I'm not anticipating extra revenues so the ability to solve that problem this fiscal year may be difficult if we don't have extra revenues how do we make that type of adjustments in statutes," said Governor Noem.

Representative Tim Goodwin supports the Partridge Amendment and says there's no reason for it to not go into effect and the half-cent sale tax repealed.