HB 1001 | revise the definition of arms-length transactions for the purposes of assessing real property. |
HB 1002 | revise the requirements for determining whether dwellings are eligible to be classified as owner-occupied single-family dwellings. |
HB 1003 | revise certain provisions concerning the determination of agricultural income values for classifying nonagricultural acreages. |
HB 1010 | revise certain provisions regarding federal tax lien registrations. |
HB 1033 | establish certain provisions with regard to the past tax liability of sellers who agree to collect sales and use tax under the Streamlined Sales and Use Tax Agreement. |
HB 1036 | revise certain provisions regarding the determination of agricultural income value for property tax purposes. |
HB 1037 | revise the definition of a bad debt and modify the circumstances under which a bad debt may be deducted for taxation purposes. |
HB 1040 | repeal certain sales and use tax exemptions that conflict with certain statutory exemptions. |
HB 1043 | revise the definition of the term, prepared food, for sales and use tax purposes. |
HB 1044 | revise certain provisions regarding the refund procedures for a purchaser who seeks a return of over-collected sales or use taxes from a seller. |
HB 1067 | revise the property tax levies for the general fund and the special education tax levy of a school district. |
HB 1091 | revise certain dates used for the purpose of determining whether real estate taxes are delinquent. |
HB 1100 | exempt swine and cattle semen from sales and use tax. |
HB 1108 | provide additional restrictions for local governments opting out of the limitation on tax levy increases. |
HB 1113 | increase the tax on cigarettes and other tobacco products, to dedicate the revenue for tobacco prevention and cessation programs and property tax reduction, and to make an appropriation therefor. |
HB 1121 | revise the capitalization rate for determining certain agricultural income values. |
HB 1122 | provide certain contractor's excise, sales, and use tax refunds. |
HB 1128 | revise the definition of agricultural purposes as it relates to sales tax. |
HB 1137 | revise the index factor in the state aid to education formula. |
HB 1141 | revise certain provisions on how real property sales are used to assess real property and to lower the general fund levies of school districts. |
HB 1142 | provide sales and use tax refunds to certain fabricators. |
HB 1144 | impose an income tax on interest and dividends and to provide penalties for the violation thereof. |
HB 1145 | reenact the personal property tax replacement program and to provide for distribution of funds to local governments. |
HB 1180 | revise certain provisions concerning business improvement districts and to exempt general occupational tax receipts from the sales and gross receipts taxes. |
HB 1181 | exempt certain amateur sports officials from sales tax. |
HB 1186 | revise certain real property assessment procedures for land degraded by prairie dogs. |
HB 1203 | revise certain provisions regarding the distribution of the tax imposed on financial institutions. |
HB 1208 | revise certain dates for appealing property assessments. |
HB 1210 | exempt certain contract services from sales and use taxes. |
HB 1224 | revise the types of taxes that the state may enter into compacts with tribes. |
HB 1225 | revise the provisions concerning the types of taxes that the state may enter into compacts with Indian tribes. |
HB 1234 | revise the conditions where the state may enter into compacts with Indian tribes. |
HB 1236 | limit the annual increase of property taxes that may be levied for the capital outlay fund of school districts. |
HB 1237 | reduce the fuel tax on biodiesel blend fuels for a certain period of time. |
HB 1240 | require that notice of certain tax equalization decisions be published. |
HB 1247 | provide for the establishment of infrastructure enhancement districts, to provide certain taxing authority, and to establish certain penalties. |
HB 1261 | provide for the refund of the sales and contractor's excise tax for significant capital investment and large job-creation projects. |
HB 1262 | provide a partial exemption to the assessment of certain power generation facilities for property tax purposes. |
HJR 1002 | Proposing 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. |
SB 1 | revise the method used to determine the capacity of land to produce agricultural products. |
SB 2 | revise the procedure for assessing certain agricultural property. |
SB 3 | permit written statements to be filed concerning the leasing of agricultural land and to provide for the confidentiality and usage of such information. |
SB 4 | establish certain subclassifications for agricultural property. |
SB 5 | permit adjustment for certain factors that may affect the agricultural income value of land. |
SB 22 | change the agency required to provide certain information regarding the value of railroad property. |
SB 24 | condition certification of nonparticipating manufacturers selling tobacco products upon provision of consent to be sued in state courts for enforcement of tobacco statutes. |
SB 26 | provide monetary penalties for failure of tobacco distributors and wholesalers to comply with certain cigarette regulations. |
SB 47 | revise certain dates pertaining to references to the Internal Revenue Code and to revise certain cross references. |
SB 78 | revise certain provisions relating to the taxes electric cooperatives pay to certain municipalities. |
SB 80 | provide certain electric power generation facilities a refund of the contractor's excise tax. |
SB 87 | revise certain provisions regarding the collection of taxes imposed on the services of a lawyer. |
SB 88 | revise certain provisions regarding the collection of tax by retailers maintaining a place of business in the state. |
SB 97 | establish a maximum value for certain protected homesteads. |
SB 99 | permit financial institutions to prepay future tax liabilities. |
SB 103 | authorize the funding of public transportation from the state highway fund and to repeal certain obsolete provisions regarding the state highway fund. |
SB 108 | provide for the taxation of severed mineral interests. |
SB 127 | increase the tax on certain alcoholic beverages and to provide for the distribution of the tax revenue. |
SB 128 | revise certain provisions relating to the assessment and valuation of real property and to lower the general fund levies of school districts. |
SB 142 | increase the tax on cigarettes and other tobacco products, to dedicate the revenue for tobacco prevention and cessation programs and property tax reduction, and to make an appropriation therefor. |
SB 155 | specifically exempt certain political subdivisions from the imposition of the sales and use tax. |
SB 160 | exempt certain energy production facilities from property taxation for a certain period of time. |
SB 165 | impose a sales and use tax on certain advertising services and to dedicate the revenue received. |
SB 180 | clarify that a tax may not be abated if a tax certificate is outstanding. |
SB 187 | make an appropriation to fund tax refunds for elderly and disabled persons. |
SB 196 | authorize an additional municipal non-ad valorem tax on accommodations, food, and alcoholic beverages for certain purposes. |
SB 207 | revise certain mobile and manufactured home provisions related to taxation, fees, titling, and penalties. |
SB 214 | provide tax refunds for certain soybean and biodiesel facilities. |
SB 222 | provide for the appropriation and distribution of the excise tax on the gross receipts of personal communications system, wireless, and cellular companies, to retroactively apply the appropriations and distribution of the excise tax, and to declare an emergency. |
SB 223 | require the filing of certain tax returns and to declare an emergency. |