---
type: "Bill"
title: "authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes."
description: "authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2026"
identifier: "SB 96"
citation: "South Dakota SB 96 (2026)"
classification: ["bill"]
subjects: ["Counties", "Property Tax", "Retail Sales and Service Tax", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 15
vote_count: 4
first_action: "2026-01-20"
last_action: "2026-03-30"
source: "openstates"
source_identifier: "ocd-bill/966504d4-9764-4e1d-a846-6ada835c5e76"
source_url: "https://sdlegislature.gov/Session/Bill/26772"
source_hash: "ffd547166b70dac7ab71d2b05ceda5cad55dfdc2454ab3c307332d125836b51b"
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 96 (2026) — authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

## Version chain

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

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/26772/295010)
2. **96D** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/304466.pdf)
3. **Senate Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/26772/304703)
4. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/26772/306476)

## Votes

- Do Pass Amended — **20–14** (pass) · upper
- Do Pass Amended — **48–19** (pass) · lower
- Do Pass — **12–1** (pass) · lower
- Do Pass — **7–0** (pass) · upper

## Sponsors

- Taxation — primary (organization)

## Timeline

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

- **2026-01-20** First read in Senate and referred to Senate Taxation S.J. 67 `introduction, reading-1, referral-committee`
- **2026-02-18** Scheduled for hearing S.J. 1
- **2026-02-18** Taxation Do Pass , Passed, YEAS 7, NAYS 0 S.J. 15 `committee-passage`
- **2026-02-20** Senate Deferred to another day , Passed, S.J. 338
- **2026-02-23** Senate Motion to amend , Passed, S.J. 358 Amendment 96D `amendment-introduction, amendment-passage`
- **2026-02-23** Senate Do Pass Amended , Passed, YEAS 20, NAYS 14 S.J. 359
- **2026-02-24** First Reading House H.J. 423
- **2026-02-25** Referred to House State Affairs H.J. 446 `referral-committee`
- **2026-03-04** Scheduled for hearing H.J. 1
- **2026-03-04** State Affairs Do Pass , Passed, YEAS 12, NAYS 1 `committee-passage`
- **2026-03-05** House of Representatives Do Pass Amended , Passed, YEAS 48, NAYS 19 H.J. 528
- **2026-03-09** Signed by the President S.J. 505 `passage`
- **2026-03-10** Signed by the Speaker H.J. 553 `passage`
- **2026-03-11** Delivered to the Governor on 2026-03-11 S.J. 520 `executive-receipt`
- **2026-03-30** Signed by the Governor on 2026-03-30 S.J. 548 `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/966504d4-9764-4e1d-a846-6ada835c5e76`. Confidence: reported (aggregated from official South Dakota legislature records).