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