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BillTitle
Bill Type: House Bill
HB 1001repeal the expiration of a reduction in certain gross receipts and use tax rates.
HB 1018revise certain references to the Internal Revenue Code.
HB 1019clarify language regarding sales and use tax in certain statutes.
HB 1040limit annual valuation increases on owner-occupied single-family dwellings.
HB 1043include lithium in the definition of precious metal for purposes of the minerals severance tax, and to set the tax rate for lithium severed in this state.
HB 1063amend the valuation service used to value vehicles.
HB 1082change the eligibility requirements, and the exempt value, of a property tax relief program for disabled veterans and surviving spouses.
HB 1090revise provisions related to tax deeds and to declare an emergency.
HB 1106exempt baby food, infant formula, and children's diapers from the state sales tax and state use tax.
HB 1130revise water development district boundaries.
HB 1138establish a sales tax exemption for certain disabled veterans.
HB 1181increase the number of years the discretionary formula may be applied to a structure, and to allow for the individual application of the discretionary formula for a structure.
HB 1206make an appropriation for a grant to the Douglas school district for the construction costs of a new school.
HB 1208require the director of equalization to adjust certain agricultural land values.
HB 1255establish a property tax exemption for religious societies, and to modify the application requirements for certain property tax exemptions.
Bill Type: Senate Bill
SB 3extend the length of time allowed for a tax agreement with an Indian tribe.
SB 28modify tax refunds for elderly persons and persons with a disability, to make an appropriation therefor, and to declare an emergency.
SB 32provide for the distribution of tax revenue from certain gross receipts occurring on fairgrounds.
SB 72increase the annual limit of tax credits that an insurance company may claim through the partners in education tax credit program.
SB 78provide for an E15 fuel tax refund.
SB 116provide for vapor product certification requirements and to provide a penalty therefor.
SB 130consider certain goods when given as a prize through a redemption store as purchases for resale.
SB 131include shelterbelts as a factor affecting productivity in determining assessed value of agricultural land.
SB 137repeal the expiration of a reduction in certain gross receipts and use tax rates.
SB 164lower the state sales tax rate and the state use tax rate on food to zero percent, and to increase certain gross receipts tax rates, excise tax rates, and use tax rates.
SB 167limit annual valuation increases on owner-occupied single-family dwellings.
SB 183provide property tax relief to certain seniors.
Bill Type: Senate Joint Resolution
SJR 507Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota restricting the use of proceeds from the imposition of charges with respect to aircraft and aircraft fuel.