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BillTitle
Bill Type: House Bill
HB 1033provide for the uniform administration of tobacco products taxes.
HB 1034modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency.
HB 1043make an exemption from certain property taxation for owner-occupied single-family dwellings.
HB 1050authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.
HB 1052change the eligibility requirements of a property tax relief program for disabled veterans and surviving spouses.
HB 1072subject lithium to severance tax.
HB 1075lower the state sales tax rate and the state use tax rate on food to zero percent.
HB 1095lower the state sales tax rate and the state use tax rate on food to two and one-half percent.
HB 1096lower the state sales tax rate and the state use tax rate on food to three and one-half percent.
HB 1109modify the occupation tax for business improvement districts.
HB 1110revise the provisions on procuring a tax deed when the property owner has died.
HB 1137reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.
HB 1141provide property tax relief for owner-occupied single-family dwellings.
HB 1149revise the classification of owner-occupied single-family dwellings to include more than one attached or unattached garage.
HB 1159exempt feminine hygiene products from the state sales tax.
HB 1164revise provisions for the sale of tax deeds and to grant the prior owner of a property entitlement to proceeds from the sale of tax deeds.
HB 1197exempt funeral and burial services from the state gross receipts tax.
Bill Type: Senate Bill
SB 24revise property tax levies for school districts and to revise the state aid to general and special education formulas.
SB 26transfer a property tax relief program, to change income requirements for certain property tax relief programs, and to index certain income schedules to inflation.
SB 29revise certain references to the Internal Revenue Code.
SB 30revise the criteria for remote sellers who must remit sales tax.
SB 58clarify that the special amusement excise tax applies to the sale of amusement devices.
SB 71authorize other fuel taxes to be included in the state’s International Fuel Tax Agreement collections.
SB 73exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax.
SB 74provide for the establishment of regional jail authorities.
SB 99authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.
SB 112reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.
SB 120increase an amount of property value owned by a local industrial development corporation that is exempt from taxation.
SB 131remove certain limitations on property tax levy increases.
SB 138provide for the distribution of tax revenue from certain sales occurring on fairgrounds.
SB 147change provisions regarding the appointment of legislators to represent South Dakota in the Streamlined Sales and Use Tax Agreement.
SB 202clarify the application of the state sales tax on certain goods purchased by a retailer and given to a customer without charge as part of a taxable retail sale.