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BillTitle
Bill Type: House Bill
HB 1002eliminate certain reporting requirements for the county general fund.
HB 1006authorize counties to impose sales and use taxes.
HB 1041revise certain provisions regarding the recovery of certain insurance company premium and annuity taxes.
HB 1043revise the state aid to special education formula.
HB 1044revise the state aid to general education formula.
HB 1049revise certain provisions regarding references to the Internal Revenue Code.
HB 1050repeal certain obsolete mini-storage tax refund provisions.
HB 1051prohibit the use of certain automated sales suppression devices and to provide penalties for their use.
HB 1053repeal the provisions imposing and administering the amusement device tax and registration.
HB 1071revise certain provisions regarding the annual conference between county commissioners and the director of equalization.
HB 1081make 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.
HB 1083change the taxation method used in the sale of certain off-road vehicles and require that the sale of these vehicles be by licensed vehicle dealers.
HB 1086create a leased residential property classification.
HB 1097exempt certain taxes and fees from the gross receipts tax on telecommunications services.
HB 1098revise certain provisions regarding the exemption of motor vehicles from the motor vehicle excise tax.
HB 1108revise certain municipal special assessment provisions and to provide for exclusion of territory from municipalities.
HB 1113exempt from the excise tax on motor vehicles the transfer of motor vehicles to a nonprofit organization under certain conditions.
HB 1116authorize municipalities to impose an additional sales and use tax for a limited period of time for a specified use.
HB 1120revise the definition of agricultural purposes used for the administration of the sales tax.
HB 1150revise certain provisions concerning the property tax exemption provided to local industrial development corporations.
HB 1160revise certain provisions regarding tax compacts with Indian tribes.
HB 1172permit the state to revise the taxes included into tax compacts with Indian tribes.
HB 1173permit the state to revise certain taxes included in certain tax compacts with certain Indian tribes.
HB 1174permit the state to revise the taxes included in certain tax compacts with Indian tribes.
HB 1175permit the state to revise the taxes included in certain tax compacts with Indian tribes.
HB 1176permit the state to revise certain taxes included in tax compacts with Indian tribes.
HB 1177revise certain provisions concerning tax incentives for certain energy facilities.
HB 1179revise certain provisions regarding the exemption of certain boats from the excise tax on large boats.
HB 1182increase the state sales tax, the state use tax, the excise tax on farm machinery, and amusement device tax for the purpose of increasing education funding and reducing property taxes, to provide for certain school district reporting and penalties, and to declare an emergency.
HB 1204provide a sales and use tax exemption for certain nonprofit corporations created for the purpose of fire protection.
HB 1239provide for the election of the county directors of equalization.
Bill Type: Senate Bill
SB 2revise the distribution of the revenue from the alcoholic beverage fund.
SB 3revise the income criteria for determining if property is classified as agricultural land for property tax purposes.
SB 4provide for the assessment of certain agricultural land as noncropland.
SB 51revise certain provisions concerning the use tax.
SB 52establish procedures for reporting federal tax changes for purposes of the bank franchise tax.
SB 53revise certain provisions concerning the bank franchise tax.
SB 59revise certain provisions regarding the application of the special annual road funding levy.
SB 105provide for the construction, renovation, improvement, remodeling, alteration, addition to and repairing of courthouses, jails and other necessary buildings.
SB 106provide for the collection of sales taxes from certain remote sellers, to establish certain Legislative findings, and to declare an emergency.
SB 110revise certain provisions regarding motor vehicle fuel not specifically taxed under the fuel excise tax.
SB 111revise certain provisions regarding the application of the county wheel tax.
SB 112revise certain provisions concerning tax increment districts.
SB 136permit certain cropland along lakes, rivers, and streams to be assessed as noncropland.
SB 139revise certain provisions regarding the use tax.
SB 147exempt certain amateur sports coaches from sales and use tax.
SB 151lower the state sales and use tax on most food items, to increase the rate of taxation for the sales and use tax on certain goods and services, to increase the amusement device tax, and to increase the per student allocation in the state aid formula.
SB 159provide a tax credit to insurance companies that contribute to an organization providing educational scholarships to certain students.
SB 161lower 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.
Bill Type: Senate Joint Resolution
SJR 2Proposing and submitting to the electors at the next general election a new section to Article XI of the Constitution of the State of South Dakota, relating to the imposition of a corporate income tax and dedication of the revenue therefrom.