provide a sales tax holiday on firearms.

HB 1191 exempts firearm sales from South Dakota's sales tax on or after December 1st each year. The bill directly affects firearm buyers and sellers within South Dakota, applying to all firearms defined under state law (§ 22-1-2). Key provision: it adds a new tax exemption to Chapter 10-45, removing the sales tax obligation for qualifying firearm transactions during this annual period. This is a straightforward tax policy change with no additional requirements or administrative mechanisms.