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BillTitle
Bill Type: House Bill
HB 1009revise certain provisions regarding the documentation of data used to make adjustments for factors that affect the capacity of the land to produce agricultural products during the assessment process.
HB 1030revise certain provisions regarding references to the Internal Revenue Code.
HB 1033permit and regulate the blending of natural gasoline and ethyl alcohol and to provide for an ethanol broker license.
HB 1041revise the discount on the sales of cigarette tax stamps to distributors.
HB 1050revise the per student allocation for the state aid to general education formula.
HB 1051equate, within certain limits, the annual percentage increase in per student funding for general education and for special education to the projected change in state general fund revenue, and to require the Legislature to estimate general fund revenues for the current fiscal year and the next fiscal year.
HB 1060provide certain tax refunds for new or expanded wind energy facilities.
HB 1065establish quarterly escrow payments by nonparticipating tobacco manufacturers.
HB 1084set certain property tax levies and to provide for their application.
HB 1094subject the gross receipts of contractors engaged in realty improvement contracts for certain municipal utilities to the contractor's excise tax instead of the alternative contractor's excise tax and to declare an emergency.
HB 1099permit taxing districts to revise the base amount of revenue payable from property taxes.
HB 1123repeal the income tax imposed on banks and financial corporations.
HB 1124repeal the premium and annuity tax imposed on insurance companies.
HB 1126require property owners of a homestead who are delinquent in paying their property taxes to notify the county treasurer when they meet certain age requirements.
HB 1138create certified technology parks or certified sites to enhance knowledge and tech-based economic development.
HB 1166clarify the locations where the local boards of equalization may meet.
HB 1179revise certain provisions concerning the period within which tax deeds may be procured.
HB 1185provide property tax benefits to the surviving spouses of certain disabled veterans.
HB 1197revise certain provisions concerning railroad tax credits.
HB 1198allow municipalities to impose an additional penny sales and use tax for a limited period of time for a specified use.
HB 1201provide that certain tax laws applicable on December 31, 2009, apply to certain wills and trusts that refer to federal estate and generation-skipping transfer tax laws, and to declare an emergency.
HB 1202require the director of equalization to use certain factors and adjustments to assess agricultural land and to allow the Department of Revenue and Regulation to assess certain agricultural land.
HB 1209revise certain property tax limitations.
HB 1210prohibit companies from charging for amounts paid in premium taxes on annuities.
HB 1211exempt investment gains from the tax levied on premiums and consideration for annuities for section 1035 exchanges.
HB 1237revise certain provisions regarding the refunds for new or expanded agricultural facilities and the refunds for new or expanded business facilities and to declare an emergency.
HB 1246revise the definition of new business facilities that are eligible for certain tax refunds and to declare an emergency.
HB 1252revise certain provisions related to the payment in lieu of taxes for certain housing projects exempt from property taxation.
HB 1255lower 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 1266assess and tax certain outdoor sign structures as real property.
HB 1270revise the conditions pursuant to which the state may enter into tax collection agreements with Indian tribes.
Bill Type: House Joint Resolution
HJR 1002Proposing 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.
HJR 1006Proposing a constitutional amendment to revise the legislative vote required to impose, increase, or authorize taxes.
Bill Type: Senate Bill
SB 1increase certain registration fees and taxes for the use of motor vehicles on the public highways and to declare an emergency.
SB 28provide relief from liability from a sales and use tax rate change in certain circumstances.
SB 29revise the exemption of direct mail postage and to define direct mail for certain tax purposes.
SB 30revise certain provisions regarding the issuance of tax refunds for the construction of agricultural processing or new business facilities.
SB 31update certain provisions regarding the reimbursable expense exemption from the sales and service tax allowed licensed accountants.
SB 33revise certain provisions relating to delinquent tax accounts.
SB 58revise certain real property taxes for small renewable energy facilities.
SB 59revise certain contractors' excise tax refunds for small power production facilities.
SB 66make an appropriation to fund property tax and sales tax refunds for certain elderly persons and persons with a disability.
SB 67revise the property tax levies for the general fund of a school district.
SB 77provide for certain sales and use tax refunds regarding certain storage facilities.
SB 78revise the total amount of revenue payable to municipalities from taxes on real property.
SB 93exempt certain small wind energy facilities from property taxation.
SB 94provide for the establishment of rural community-based energy development projects.
SB 123suspend certain tax refunds, to suspend the issuance of permits providing tax refunds for certain facilities and productions, to suspend the issuance of permits allowing a lower rate of taxation for certain facilities, and to declare an emergency.
SB 124establish the per student allocation for FY 2011, and to revise the index factor in the state aid to education formula.
SB 128allow certain taxing districts to exceed the maximum property tax levy as the median level of assessment is adjusted.
SB 129revise the taxable percentage of property for nonagricultural and owner-occupied property classifications.
SB 146revise, under certain circumstances, the vote required to allow a public body to issue bonds.
SB 153equalize certain maximum general fund levies for school districts.
SB 171create an additional classification of real property and provide for its assessment and to revise certain provisions concerning the taxation of such property.
SB 172revise the definition for environmental upgrades used to provide a property tax exemption for coal-fired power plants.
SB 181temporarily increase the state sales and use tax to fund the state budget shortfall and to declare an emergency.
SB 182provide for the annual adjustment of certain fuel tax rates.
SB 184revise certain provisions concerning the taxes imposed by water development districts and the addition and withdrawal of territory for water development districts.
SB 192modify distributions from the wind energy tax fund.
SB 195revise the refunds for new or expanded agricultural facilities and new or expanded business facilities and to sunset the refunds for new or expanded agricultural facilities and new or expanded business facilities.