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BillTitle
Bill Type: House Bill
HB 1001revise certain provisions regarding the sales and use tax.
HB 1002repeal the sales and use tax exemption for coins, currency, and bullion.
HB 1003revise the limitation on the increases and decreases that may be made to the total taxable value of cropland and noncropland.
HB 1029authorize the publication of the names of certain delinquent taxpayers.
HB 1057revise certain provisions concerning the manner in which county wheel taxes are imposed.
HB 1075allow certain property tax documents to be transmitted electronically.
HB 1078allow certain structures or facilities previously used as an elevator to be classified as agricultural property.
HB 1093revise certain property tax levies for the general fund of school districts.
HB 1101repeal the taxes imposed on banks and financial corporations.
HB 1105increase the energy minerals severance tax and to deposit the additional revenue in the education enhancement trust fund.
HB 1116exempt bedding used for agricultural purposes from sales and use taxes.
HB 1125clarify the definition of engaging in business in certain circumstances.
HB 1135revise the 911 emergency surcharge, to revise the collection and distribution of the emergency surcharge revenue, to provide for point of sale collection of the prepaid wireless 911 emergency surcharge, and to provide funding for the upgrade of 911 emergency services.
HB 1136revise the state aid to education formula and to make an appropriation.
HB 1138declare that any person who maintains or provides roll-your-own cigarette machines at retail establishments are cigarette manufacturers.
HB 1159exempt certain postage and markup for handling from sales and use taxes.
HB 1197exempt air ambulance services from sales and use taxes.
HB 1201revise certain provisions regarding tax refunds for energy related projects and facilities.
HB 1206make an appropriation for emergency food assistance grants and to repeal the sales tax on food refund program.
HB 1207exempt wind farms and other energy facilities from taxation if located on an Indian reservation on land held in trust by the United States.
HB 1209exempt certain parts and components used in the construction of homebuilt aircraft from sales and use taxes.
HB 1214to lower the state sales and use tax on certain food items if certain economic conditions occur.
HB 1228provide tax refunds for certain energy projects.
HB 1237assess agricultural land based on its actual use.
HB 1240separately classify, assess, and tax agricultural land that is leased for certain purposes that restrict the use of the land.
HB 1250permit counties and townships to levy a capital improvement property tax for highways, secondary roads, bridges, and culverts.
HB 1256repeal the contractor's excise tax.
Bill Type: Senate Bill
SB 17require certain fuel tax returns and reports to be filed by electronic means and to require certain fuel taxes to be remitted by electronic transfer.
SB 18revise certain provisions regarding references to the Internal Revenue Code.
SB 20allow returns and return information to be disclosed to officers, employees, and legal representatives of the Office of the Attorney General and other state agencies and departments.
SB 49revise the property tax levies for the general fund of a school district.
SB 61exempt the production of certain plants and sod from sales and use taxes.
SB 73repeal the provisions regarding the assessment of real property located in a floodplain.
SB 89revise certain provisions regarding a municipality's ability to specially assess property for street maintenance.
SB 91allow shareholders of corporations to represent corporations in property tax appeals at the Office of Hearing Examiners.
SB 92exempt certain funeral services and expenses from sales and use tax.
SB 95modify distributions from the wind energy tax fund.
SB 96provide the assessment and payment of taxes on certain school and endowment mineral rights leases.
SB 100modify the ethanol production incentive payment to include qualified producers of biobutanol.
SB 109revise the definition of adjusted gross proceeds that are subject to the Deadwood gaming gross revenue tax.
SB 110increase the maximum occupational tax that may be imposed on transient guests for business improvement districts.
SB 120temporarily increase the state sales and use tax and to declare an emergency.
SB 123revise how the taxes are applied to rural electric companies.
SB 124revise per student allocation for state aid to education, to revise the property tax levies for the general fund of school districts, and to revise certain provisions concerning state aid and local effort.
SB 142impose the sales tax on the gross receipts derived from renting mini-storage units, self-storage units, or storage space and the use tax on the use of mini-storage units, self-storage units, or storage space.
SB 170repeal the large project development fund and the appropriation therefor, to provide tax rebates for certain energy projects, to establish and provide for the administration of the business incentive grant fund, and to make an appropriation for the business incentive grant fund.
SB 182revise certain provisions concerning tax incremental districts.
SB 194make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property tax and sales tax refunds, and to declare an emergency.