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State Government / South Dakota / Legislation / SB 96

SB 96Session 2026SenateBecame law

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

No separate plain-language summary is currently available from the source.

Latest development · Mar 30, 2026

Signed by the Governor on 2026-03-30 S.J. 548

Your view
Source record ↗
Session
2026
Introduced
Jan 20, 2026
Latest passage
Mar 10, 2026
TopicsSponsorsActionsDiscussion

Topics and classification

Civixly topics

Budget & Taxes

Source subjects

CountiesProperty TaxRetail Sales and Service TaxTaxation

Document type

Bill

Sponsors

Primary sponsors are listed before cosponsors and other sponsoring entities.

Primary sponsor

Taxation

Action timeline

Newest action first. Action language is supplied by the state source.

View full action timeline15 actions⌄
  1. Mar 30, 2026

    Signed by the Governor on 2026-03-30 S.J. 548

    Executive SignatureExecutive SignatureOffice of the Governor
  2. Mar 11, 2026

    Delivered to the Governor on 2026-03-11 S.J. 520

    Executive ReceiptSenate
  3. Mar 10, 2026

    Signed by the Speaker H.J. 553

    PassageSenate
  4. Mar 9, 2026

    Signed by the President S.J. 505

    PassageSenate
  5. Mar 5, 2026

    House of Representatives Do Pass Amended , Passed, YEAS 48, NAYS 19 H.J. 528

    Senate
  6. Mar 4, 2026

    State Affairs Do Pass , Passed, YEAS 12, NAYS 1

    Committee PassageSenate
  7. Mar 4, 2026

    Scheduled for hearing H.J. 1

    Senate
  8. Feb 25, 2026

    Referred to House State Affairs H.J. 446

    Referral CommitteeSenate
  9. Feb 24, 2026

    First Reading House H.J. 423

    Senate
  10. Feb 23, 2026

    Senate Do Pass Amended , Passed, YEAS 20, NAYS 14 S.J. 359

    Senate
  11. Feb 23, 2026

    Senate Motion to amend , Passed, S.J. 358 Amendment 96D

    Amendment IntroductionAmendment PassageSenate
  12. Feb 20, 2026

    Senate Deferred to another day , Passed, S.J. 338

    Senate
  13. Feb 18, 2026

    Taxation Do Pass , Passed, YEAS 7, NAYS 0 S.J. 15

    Committee PassageSenate
  14. Feb 18, 2026

    Scheduled for hearing S.J. 1

    Senate
  15. Jan 20, 2026

    First read in Senate and referred to Senate Taxation S.J. 67

    IntroductionReading 1Referral CommitteeSenate

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State legislative data provided by Open States and linked legislature sources when available.

Civixly tracks state bill actions, passage dates, and sponsors. Member-level state roll-call histories are not included.

Source data last updated Mar 30, 2026.