Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Bill Details

State

South Dakota

Session

2026 Regular Session

Chamber

Senate

Official Source

sdlegislature.gov/#/Session/Bill/26772

LegiScan

View on LegiScan

Action History

2026-03-30 S Signed by the Governor on March 30, 2026 S.J. 548

2026-03-11 S Delivered to the Governor on March 11, 2026 S.J. 520

2026-03-10 H Signed by the Speaker H.J. 553

2026-03-09 S Signed by the President S.J. 505

2026-03-05 H House of Representatives Do Pass Amended, Passed, YEAS 48, NAYS 19. H.J. 528

2026-03-04 H State Affairs Do Pass, Passed, YEAS 12, NAYS 1.

2026-03-04 H Scheduled for hearing H.J. 1

2026-02-25 H Referred to House State Affairs H.J. 446

2026-02-24 H First Reading House H.J. 423

2026-02-23 S Senate Do Pass Amended, Passed, YEAS 20, NAYS 14. S.J. 359

2026-02-23 S Senate Motion to amend, Passed S.J. 358 Amendment 96D

2026-02-20 S Senate Deferred to another day, Passed S.J. 338

2026-02-18 S Taxation Do Pass, Passed, YEAS 7, NAYS 0. S.J. 15

2026-02-18 S Scheduled for hearing S.J. 1

2026-01-20 S First read in Senate and referred to Senate Taxation S.J. 67

Votes

2026-02-18 Do Pass Yea: 7 Nay: 0

2026-02-23 Do Pass Amended Yea: 20 Nay: 14

2026-03-04 Do Pass Yea: 12 Nay: 1

2026-03-05 Do Pass Amended Yea: 48 Nay: 19

Committee Referrals

2026-01-20 S Taxation

2026-02-25 H State Affairs

Amendments

2026-02-23 Senate Amendment 96D Adopted

Bill Text Versions

2026-01-16 Introduced

2026-02-24 Comm Sub

2026-03-09 Enrolled

Subjects

Counties Property Tax Retail Sales and Service Tax Taxation