---
type: "Bill"
title: "exempt gross receipts of certain coaches from certain gross receipts taxes."
description: "exempt gross receipts of certain coaches from certain gross receipts taxes."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2022"
identifier: "SB 165"
citation: "South Dakota SB 165 (2022)"
classification: ["bill"]
subjects: ["Retail Sales and Service Tax", "Tax Exemptions", "Taxation"]
status: "enacted"
primary_sponsors: ["Cwach", "Dennert", "Greenfield (Brock)", "Greenfield (Lana)", "Klumb", "Smith (V. J.)", "Wiik", "Zikmund"]
version_count: 1
action_count: 15
vote_count: 3
first_action: "2022-01-27"
last_action: "2022-03-28"
source: "openstates"
source_identifier: "ocd-bill/edcf6a2c-76e9-43a4-aa44-65ad2cb0871b"
source_url: "https://sdlegislature.gov/Session/Bill/23257"
source_hash: "c372d76c703f5a6891563911bd56adf3fbdf539934a31b381f24f62fa3746e99"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 165 (2022) — exempt gross receipts of certain coaches from certain gross receipts taxes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **165C** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/233468.pdf)

## Votes

- Do Pass — **6–1** (pass) · upper
- Do Pass — **11–0** (pass) · lower
- Do Pass Amended — **29–6** (pass) · upper

## Sponsors

- Cwach — primary (person)
- Dennert — primary (person)
- Greenfield (Brock) — primary (person)
- Greenfield (Lana) — primary (person)
- Klumb — primary (person)
- Smith (V. J.) — primary (person)
- Wiik — primary (person)
- Zikmund — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-01-27** First read in Senate and referred to S.J. 131 `introduction, reading-1, referral-committee`
- **2022-02-09** Scheduled for hearing
- **2022-02-09** Taxation Do Pass , Passed, YEAS 6, NAYS 1 `committee-passage`
- **2022-02-10** Senate Deferred to another day , Passed, S.J. 232
- **2022-02-14** Senate Motion to amend , Passed, S.J. 245 Amendment 165C `amendment-introduction, amendment-passage`
- **2022-02-14** Senate Do Pass Amended , Passed, YEAS 29, NAYS 6 S.J. 245
- **2022-02-15** First read in House and referred to H.J. 324 `introduction, reading-1, referral-committee`
- **2022-03-01** Scheduled for hearing
- **2022-03-01** Taxation Do Pass , Passed, YEAS 11, NAYS 0 H.J. 1 `committee-passage`
- **2022-03-01** Certified uncontested, placed on consent , Passed, H.J. 1
- **2022-03-02** House of Representatives Do Pass , Passed, YEAS 68, NAYS 1 H.J. 520 `passage`
- **2022-03-03** Signed by the Speaker H.J. 589 `passage`
- **2022-03-03** Signed by the President S.J. 457 `passage`
- **2022-03-07** Delivered to the Governor on 2022-03-07 S.J. 462 `executive-receipt`
- **2022-03-28** Signed by the Governor on 2022-03-28 S.J. 543 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/edcf6a2c-76e9-43a4-aa44-65ad2cb0871b`. Confidence: reported (aggregated from official South Dakota legislature records).