SD SB96 | 2026 | Regular Session

South Dakota Senate Bill 96

Status

Completed Legislative Action
Sponsorship: Committee Bill
Status: Passed on March 30 2026 - 100% progression
Action: 2026-03-30 - Signed by the Governor on March 30, 2026 S.J. 548
Text: Latest bill text (Enrolled) [PDF]

Summary

Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Title

Authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Roll Calls

2026-03-05 - House - Do Pass Amended (Y: 48 N: 19 NV: 0 Abs: 3) [PASS]
2026-03-04 - House - Do Pass (Y: 12 N: 1 NV: 0 Abs: 0) [PASS]
2026-02-23 - Senate - Do Pass Amended (Y: 20 N: 14 NV: 0 Abs: 1) [PASS]
2026-02-18 - Senate - Do Pass (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]

History

Date	Chamber	Action
2026-03-30	Senate	Signed by the Governor on March 30, 2026 S.J. 548
2026-03-11	Senate	Delivered to the Governor on March 11, 2026 S.J. 520
2026-03-10	House	Signed by the Speaker H.J. 553
2026-03-09	Senate	Signed by the President S.J. 505
2026-03-05	House	House of Representatives Do Pass Amended, Passed, YEAS 48, NAYS 19. H.J. 528
2026-03-04	House	State Affairs Do Pass, Passed, YEAS 12, NAYS 1.
2026-03-04	House	Scheduled for hearing H.J. 1
2026-02-25	House	Referred to House State Affairs H.J. 446
2026-02-24	House	First Reading House H.J. 423
2026-02-23	Senate	Senate Do Pass Amended, Passed, YEAS 20, NAYS 14. S.J. 359
2026-02-23	Senate	Senate Motion to amend, Passed S.J. 358 Amendment 96D
2026-02-20	Senate	Senate Deferred to another day, Passed S.J. 338
2026-02-18	Senate	Taxation Do Pass, Passed, YEAS 7, NAYS 0. S.J. 15
2026-02-18	Senate	Scheduled for hearing S.J. 1
2026-01-20	Senate	First read in Senate and referred to Senate Taxation S.J. 67

Subjects

Counties
Property Tax
Retail Sales and Service Tax
Taxation

South Dakota State Sources

Type	Source
Summary	https://sdlegislature.gov/#/Session/Bill/26772
Text	https://mylrc.sdlegislature.gov/api/Documents/295010.pdf
Text	https://mylrc.sdlegislature.gov/api/Documents/304703.pdf
Text	https://mylrc.sdlegislature.gov/api/Documents/306476.pdf
Amendment	https://mylrc.sdlegislature.gov/api/Documents/304466.pdf
Roll Call	https://sdlegislature.gov/api/Votes/83829
Roll Call	https://sdlegislature.gov/api/Votes/84107
Roll Call	https://sdlegislature.gov/api/Votes/84542
Roll Call	https://sdlegislature.gov/api/Votes/84686