Fabio
76 lines
3.4 KiB
Markdown
76 lines
3.4 KiB
Markdown
---
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type: "Bill"
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title: "authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes."
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description: "authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes."
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jurisdiction: "us/states/sd"
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legislature: "South Dakota Legislature"
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session: "2026"
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identifier: "SB 96"
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citation: "South Dakota SB 96 (2026)"
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classification: ["bill"]
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subjects: ["Counties", "Property Tax", "Retail Sales and Service Tax", "Taxation"]
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status: "enacted"
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primary_sponsors: []
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version_count: 4
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action_count: 15
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vote_count: 4
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first_action: "2026-01-20"
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last_action: "2026-03-30"
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source: "openstates"
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source_identifier: "ocd-bill/966504d4-9764-4e1d-a846-6ada835c5e76"
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source_url: "https://sdlegislature.gov/Session/Bill/26772"
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source_hash: "ffd547166b70dac7ab71d2b05ceda5cad55dfdc2454ab3c307332d125836b51b"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sd"]
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---
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# South Dakota SB 96 (2026) — authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/26772/295010)
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2. **96D** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/304466.pdf)
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3. **Senate Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/26772/304703)
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4. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/26772/306476)
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## Votes
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- Do Pass Amended — **20–14** (pass) · upper
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- Do Pass Amended — **48–19** (pass) · lower
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- Do Pass — **12–1** (pass) · lower
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- Do Pass — **7–0** (pass) · upper
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## Sponsors
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- Taxation — primary (organization)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-01-20** First read in Senate and referred to Senate Taxation S.J. 67 `introduction, reading-1, referral-committee`
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- **2026-02-18** Scheduled for hearing S.J. 1
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- **2026-02-18** Taxation Do Pass , Passed, YEAS 7, NAYS 0 S.J. 15 `committee-passage`
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- **2026-02-20** Senate Deferred to another day , Passed, S.J. 338
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- **2026-02-23** Senate Motion to amend , Passed, S.J. 358 Amendment 96D `amendment-introduction, amendment-passage`
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- **2026-02-23** Senate Do Pass Amended , Passed, YEAS 20, NAYS 14 S.J. 359
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- **2026-02-24** First Reading House H.J. 423
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- **2026-02-25** Referred to House State Affairs H.J. 446 `referral-committee`
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- **2026-03-04** Scheduled for hearing H.J. 1
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- **2026-03-04** State Affairs Do Pass , Passed, YEAS 12, NAYS 1 `committee-passage`
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- **2026-03-05** House of Representatives Do Pass Amended , Passed, YEAS 48, NAYS 19 H.J. 528
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- **2026-03-09** Signed by the President S.J. 505 `passage`
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- **2026-03-10** Signed by the Speaker H.J. 553 `passage`
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- **2026-03-11** Delivered to the Governor on 2026-03-11 S.J. 520 `executive-receipt`
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- **2026-03-30** Signed by the Governor on 2026-03-30 S.J. 548 `executive-signature, executive-signature`
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## Source
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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).
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