republic-os/legislation/us/states/sd/2026/sb-96.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.	authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.	us/states/sd	South Dakota Legislature	2026	SB 96	South Dakota SB 96 (2026)	bill	Counties Property Tax Retail Sales and Service Tax Taxation	enacted		4	15	4	2026-01-20	2026-03-30	openstates	ocd-bill/966504d4-9764-4e1d-a846-6ada835c5e76	https://sdlegislature.gov/Session/Bill/26772	ffd547166b70dac7ab71d2b05ceda5cad55dfdc2454ab3c307332d125836b51b	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. 96D (committee substitute) — source
3. Senate Engrossed (committee substitute) — source
4. Enrolled (enrolled) — source

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; origin ocd-bill/966504d4-9764-4e1d-a846-6ada835c5e76. Confidence: reported (aggregated from official South Dakota legislature records).