---
type: "Bill"
title: "exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax."
description: "exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2023"
identifier: "SB 73"
citation: "South Dakota SB 73 (2023)"
classification: ["bill"]
subjects: ["Motor Fuel", "Tax Exemptions", "Taxation"]
status: "enacted"
primary_sponsors: ["Blare", "Castleberry", "Chase", "Crabtree", "Davis", "Deibert", "Jensen (Kevin)", "Johnson", "Klumb", "Kolbeck (Jack)", "Koth", "Kull", "Lems", "May", "Moore", "Novstrup", "Olson", "Otten (Herman)", "Overweg", "Perry", "Pischke", "Reisch", "Rohl", "Sjaarda", "Stalzer", "Wiik", "Zikmund"]
version_count: 6
action_count: 18
vote_count: 4
first_action: "2023-01-19"
last_action: "2023-02-24"
source: "openstates"
source_identifier: "ocd-bill/01c83b81-838a-4704-8e4a-e2bde44dec09"
source_url: "https://sdlegislature.gov/Session/Bill/24150"
source_hash: "fec59ab51d16d26419de878014ffee36b15a01f6d72e28595be07598dc923915"
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 73 (2023) — exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax.

## 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/24150/244427)
2. **73A** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/246060.pdf)
3. **73B** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/247243.pdf)
4. **Senate Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/24150/247782)
5. **Senate Taxation Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/24150/246194)
6. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/24150/249039)

## Votes

- Do Pass — **68–0** (pass) · lower
- Do Pass Amended — **7–0** (pass) · upper
- Do Pass — **9–0** (pass) · lower
- Do Pass Amended — **33–0** (pass) · upper

## Sponsors

- Blare — primary (person)
- Castleberry — primary (person)
- Chase — primary (person)
- Crabtree — primary (person)
- Davis — primary (person)
- Deibert — primary (person)
- Jensen (Kevin) — primary (person)
- Johnson — primary (person)
- Klumb — primary (person)
- Kolbeck (Jack) — primary (person)
- Koth — primary (person)
- Kull — primary (person)
- Lems — primary (person)
- May — primary (person)
- Moore — primary (person)
- Novstrup — primary (person)
- Olson — primary (person)
- Otten (Herman) — primary (person)
- Overweg — primary (person)
- Perry — primary (person)
- Pischke — primary (person)
- Reisch — primary (person)
- Rohl — primary (person)
- Sjaarda — primary (person)
- Stalzer — primary (person)
- Wiik — primary (person)
- Zikmund — primary (person)

## Timeline

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

- **2023-01-19** First read in Senate and referred to S.J. 67 `introduction, reading-1, referral-committee`
- **2023-01-25** Scheduled for hearing
- **2023-01-25** Taxation Motion to amend , Passed, S.J. 1 Amendment 73A `amendment-introduction, amendment-passage`
- **2023-01-25** Taxation Do Pass Amended , Passed, YEAS 7, NAYS 0 S.J. 1
- **2023-01-25** Certified uncontested, placed on consent , Passed, S.J. 1
- **2023-01-30** Remove from Consent Calendar S.J. 137
- **2023-01-31** Senate Motion to amend , Passed, S.J. 151 Amendment 73B `amendment-introduction, amendment-passage`
- **2023-01-31** Senate Do Pass Amended , Passed, YEAS 33, NAYS 0 S.J. 151
- **2023-02-01** First Reading House H.J. 198
- **2023-02-02** Referred to H.J. 212 `referral-committee`
- **2023-02-07** Scheduled for hearing H.J. 1
- **2023-02-07** Taxation Do Pass , Passed, YEAS 9, NAYS 0 `committee-passage`
- **2023-02-07** Certified uncontested, placed on consent , Passed,
- **2023-02-08** House of Representatives Do Pass Amended , Passed, YEAS 68, NAYS 0 H.J. 261
- **2023-02-13** Signed by the President S.J. 254 `passage`
- **2023-02-14** Signed by the Speaker H.J. 298 `passage`
- **2023-02-15** Delivered to the Governor on 2023-02-15 S.J. 273 `executive-receipt`
- **2023-02-24** Signed by the Governor on 2023-02-24 S.J. 336 `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/01c83b81-838a-4704-8e4a-e2bde44dec09`. Confidence: reported (aggregated from official South Dakota legislature records).