2018 Keyword - Taxes

HB 1048revise certain provisions referring to the statements on auditing standards utilized by the Department of Revenue. 
HB 1049revise certain references to the Internal Revenue Code. 
HB 1067revise certain provisions regarding the licensing of wineries and wine manufacturers. 
HB 1068revise certain provisions regarding the collection of motor fuel tax from interstate fuel users. 
HB 1069establish an unladen motor vehicle permit for certain proportionally registered commercial motor vehicles. 
HB 1074revise certain provisions regarding the creation of business improvement districts. 
HB 1076authorize townships to use a tax levy for emergency medical services. 
HB 1119revise certain provisions regarding riparian buffer strips. 
HB 1143revise certain provisions regarding the tax exemption of certain school owned property. 
HB 1147revise certain provisions concerning property tax collections, delinquent property taxes, tax certificates, and tax deeds. 
HB 1181repeal the tax exempt status of certain farm mutual insurers and fraternal benefit societies. 
HB 1206decrease the rate of the gross receipts tax imposed on certain visitor-intensive businesses. 
HB 1210revise the definition of the purchase price of a motor vehicle. 
HB 1211require that certain property tax opt out decisions be referred to a vote. 
HB 1226revise certain provisions regarding tax compacts with Indian tribes. 
HB 1238lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services. 
HB 1262exclude certain funds from the calculation of local effort in the state aid to education formula. 
HB 1274increase the tax on cigarettes and other tobacco products and to appropriate the revenues. 
HB 1276provide a property tax exemption to parents of certain students receiving alternative instruction. 
HB 1288provide contractors' excise, sales, and use tax refunds for the filming of certain motion pictures, documentaries, television advertisements, or television films. 
HB 1294increase the tax on certain alcoholic beverages and to distribute the revenue. 
HB 1297revise certain provisions regarding capital outlay obligations. 
HB 1301provide for the establishment of property assessed clean energy programs. 
HB 1308provide for an excise tax on alcoholic beverage sales and the distribution of the revenue. 
HB 1309provide for a periodic review of the sales and use tax exemptions. 
HB 1312establish the Tax Revenue Study Task Force to study tax revenue in this state. 
SB 1revise certain provisions regarding tax deed procurement. 
SB 4revise certain provisions relating to the contractor's excise tax revenues that are deposited into the building South Dakota fund. 
SB 5establish a tax refund program for certain workforce housing projects. 
SB 55revise certain provisions regarding the tax on endoparasiticides and ectoparasiticides. 
SB 56make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property and sales tax refunds, and to declare an emergency. 
SB 57revise certain references regarding the contractor's excise tax. 
SB 58revise certain provisions regarding tax increment financing districts. 
SB 90revise certain provisions regarding the payment of taxes and fees before transferring title of mobile homes or manufactured homes. 
SB 138revise certain provisions regarding the appointment of wind energy tax revenue to school districts. 
SB 142authorize an opt out of school board approved installment purchase contracts, lease purchase contracts, or capitol outlay certificates. 
SB 150provide property tax relief through the creation of the property tax relief fund. 
SB 159revise the designated use of the additional net revenue from sales taxes collected from certain remote sellers. 
SB 171provide for the taxation of severed mineral interests and to provide for the extinction of de minimis claims through the utilization of tax deeds. 
SB 210transfer certain funds from the ethanol fuel fund to the ethanol infrastructure incentive fund.