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Legislators with BillsLegislators(200)
Referred Bills (378)
Clarify the eligibility of multiple garages or structures to be classified as owner-occupied.
Require that a property tax bill provide access to a state website providing property tax information.
Exempt any soil amendment used exclusively for agricultural purposes from sales tax.
Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.
Modify provisions for a tax increment financing district.
Adjust the assessment methodology for owner-occupied single-family dwellings and nonagricultural property.
Modify the requirements for public notice of a hearing prior to a vote to impose an excess tax levy, and to modify requirements to refer an excess tax levy of a school district to a vote.
Establish the homeowner tax reduction fund.
Authorize the establishment of municipal property tax rebate programs.
Modify tax refunds for elderly persons and persons with a disability.
Modify provisions for a tax collection agreement with an Indian tribe.
Require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.
Modify requirements for public notice of a hearing prior to a vote to impose an excess tax levy.
Reduce certain property taxes for owner-occupied property, and to increase the rates for certain gross receipts taxes and use taxes.
Require that the Department of Revenue provide for an online application for property tax relief programs.
Eliminate a limit on the accumulation of the unused index factor for property taxation.
Limit the annual increase in assessed value of each owner-occupied single-family dwelling.
Reduce the sales and use tax rates on food, to increase the rates for certain taxes, use taxes, and excise taxes, and to provide a new fund for school district capital outlay projects.
Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts.
Update provisions related to tax increment financing districts.
Modify requirements to create a tax increment financing district.
Lower the cost threshold at which a tax increment finance base must be redetermined.
Revise certain references to the Internal Revenue Code.
Repeal income modifications for the bank franchise tax pertaining to bad debts.
Create a new class of nonagricultural property for purposes of taxation, and to provide a penalty therefor.
Provide for a refund of property taxes in previous years for qualifying veterans and surviving spouses.
Urging Congress to repeal the estate tax.
Terminate certain school district excess tax levies.
Require the approval of the county for the creation of a tax increment financing district by a municipality.
Provide a sales tax holiday on firearms.
Require notification of property owners prior to the establishment of a tax increment financing district.
Provide for compensation to counties for administering tax increment financing districts created by a municipality.
Limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property.
Eliminate a limit on the accumulation of the unused index factor for property taxation.
Clarify provisions regarding tax deeds.
Exempt from the state sales and use tax gross receipts for certain services to a partnership.
Require a public hearing prior to a vote to impose an excess tax levy.
Increase a tax on aviation gasoline and jet fuel.
Require the director of equalization to adjust certain agricultural land values.
Authorize the operation of pari-mutuel historical horse racing machines, and to authorize a new tax.
Revise certain references to the Internal Revenue Code.
Repeal obsolete provisions pertaining to noncollecting retailers.
Establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.
Clarify the wholesale purchase price of tobacco products.
Revise the requirements for content reported on a property tax bill.
Authorize municipalities to impose a new tax to fund capital improvement projects.
Repeal the alternate realty improvement contractor's excise tax.
Require the Department of Revenue provide an annual report to tribal governments regarding certain tax collections.
Revise provisions regarding the 911 emergency surcharge.
Include shelterbelts as a factor affecting productivity in determining assessed value of agricultural land.
Establish a property tax exemption for religious societies, and to modify the application requirements for certain property tax exemptions.
Provide for an E15 fuel tax refund.
Revise provisions related to tax deeds and to declare an emergency.
Require the director of equalization to adjust certain agricultural land values.
Establish a sales tax exemption for certain disabled veterans.
Modify time limits for collection efforts for debts owed to the state.
Revise certain references to the Internal Revenue Code.
Clarify language regarding sales and use tax in certain statutes.
Eliminate the cap on assessment amounts for road improvements and to allow townships to plan and pay for the paving and maintenance of non-section line roads.
Exempt baby food, infant formula, and children's diapers from the state sales tax and state use tax.
Repeal the expiration of a reduction in certain gross receipts and use tax rates.
Increase the property tax exemption allowed for certain veterans with a disability.
Revise provisions pertaining to township eligibility for the rural access infrastructure fund.
Reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.
Modify the occupation tax for business improvement districts.
Exclude township-owned self-propelled machinery, equipment, and vehicles from fuel excise tax.
Authorize other fuel taxes to be included in the state’s International Fuel Tax Agreement collections.
Make an exemption from certain property taxation for owner-occupied single-family dwellings.
Lower the state sales tax rate and the state use tax rate on food to zero percent.
Make an exemption from certain property taxation for owner-occupied single-family dwellings.
Exempt funeral and burial services from the state gross receipts tax.
Exempt feminine hygiene products from the state sales tax.
Lower the state sales tax rate and the state use tax rate on food to two and one-half percent.
Clarify that the special amusement excise tax applies to the sale of amusement devices.
Revise the criteria for remote sellers who must remit sales tax.
Lower the state sales tax rate and the state use tax rate on food to three and one-half percent.
Revise certain references to the Internal Revenue Code.
Transfer a property tax relief program, to change income requirements for certain property tax relief programs, and to index certain income schedules to inflation.
Subject lithium to severance tax.
Revise the classification of owner-occupied single-family dwellings to include more than one attached or unattached garage.
Revise provisions for the sale of tax deeds and to grant the prior owner of a property entitlement to proceeds from the sale of tax deeds.
Change the eligibility requirements of a property tax relief program for disabled veterans and surviving spouses.
Authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.
Exempt gross receipts of certain coaches from certain gross receipts taxes.
Revise the discretionary formula for reduced taxation of new structures and residential property.
Increase household income thresholds for a paraplegic tax reduction.
Include certain costs as project costs for tax increment financing districts.
Include carbon dioxide and carbon dioxide capture companies in certain provisions regarding pipeline taxation.
Revise the motor vehicle excise tax on vehicles leased for more than twenty-eight days to include certain off-road vehicles.
Revise the freeze on assessments for dwellings of disabled and senior citizens.
Provide for the taxation of marijuana.
Establish a fund to assist counties with paying infrastructure expenditures and to declare an emergency.
Authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.
Provide property assessment freeze and reduction of property assessment for certain seniors, and to revise qualifications for a property tax exemption.
Establish fees for information provided from the statewide voter registration file.
Establish provisions concerning the sale of adult-use retail marijuana.
Revise certain references to the Internal Revenue Code.
Revise the application process for the reduction of tax on dwellings owned by paraplegics.
Extend unemployment insurance benefits to individuals who are unemployed because of their refusal to obtain a COVID-19 vaccination.
Provide property tax relief for family day care homes.
Provide for the use and regulated sale of marijuana, and to impose a tax on the sale of marijuana, and to distribute that revenue to counties.
Revise provisions regarding the procurement of tax deeds.
Limit the increase of assessed value of property for the purpose of taxation, and to limit the property tax due on property.
Revise percentages regarding certain municipal proceeds of gaming revenues.
Require taxing districts to hold a public hearing when increasing property tax revenues relative to the previous year.
Repeal the bingo distributor license and bingo manufacturer license and to repeal the bingo tax.
To eliminate property tax for certain seniors.
Add solar energy tax revenue to the calculation of local effort for state aid to school districts.
Remove certain restrictions on gifts of agricultural land.
Revise and reorganize certain provisions regarding the assessment of property for the purposes of taxation.
Make an appropriation for the cleanup of the Big Sioux watershed and River and to declare an emergency.
Provide for the platting of certain land without infrastructure requirements.
Redefine the criteria for classifying land as agricultural for tax purposes.
Authorize, regulate, and tax wagering on sporting events within the city limits of Deadwood and provide a penalty for a violation thereof.
Exempt individuals who make purchases outside of South Dakota from use tax.
Establish a fund to assist counties with paying certain expenditures.
Repeal the registration requirements for certain amusement devices.
Revise certain requirements for contesting certificates of assessment.
Establish timberland as a separate classification of property for tax purposes, define the criteria for timberland classification, and set the tax parameters for property classified as timberland.
Repeal obsolete provisions and revise statutory cross-references for the energy minerals severance tax, state and municipal sales taxes, contractor's excise tax, alcohol licenses, and gaming tax.
Repeal obsolete property tax provisions and to revise property tax cross-reference and land classification statutes.
Repeal certain obsolete state estate and inheritance tax provisions.
Impose a tax on the gross receipts of ambulatory surgery centers and surgical specialty hospitals, provide a penalty for a violation thereof, and to declare an emergency.
Establish the Re-Homestead South Dakota Program.
Modify the contractor's excise tax rate on the new construction of certain residential dwellings.
Revise the property tax exemption amount for certain agricultural property.
Revise certain references to the Internal Revenue Code.
Exempt certain real property from the special maintenance fee levy.
Clarify provisions regarding the discretionary formula for determining the assessed value of property for tax purposes.
Provide for an increase in the assessment against certain treated land.
Revise provisions regarding tax increment districts.
Require certain adjustments to the assessed value of agricultural land if factors impact the land's productivity and to require those adjustments to be documented.
Provide timely refunds for excess payments made in lieu of contributions to the unemployment compensation trust fund.
Provide exemption of certain taxes for certain nursing home providers and community service providers.
Create a road improvement priority fund and to provide for the distribution of the fund.
Revise certain provisions regarding the use of exemption certificates.
Grant property tax relief to certain persons who are long-term residents and long-term property owners.
Revise certain provisions regarding the use of the aeronautics fund.
To revise provisions regarding agricultural land classifications for tax purposes.
Authorize the secretary of revenue to contract with certain entities for purposes of creating or maintaining a database to determine agricultural income value and to specify the mandatory and permissive data of the database.
Revise certain references to the Internal Revenue Code.
Establish the Tax Revenue Study Task Force to study tax revenue in this state.
Revise provisions regarding the referral of opt outs made by school districts.
Establish the minimum value of the benefit of a street improvement.
To remove the tax exemption for cosmetic medical procedures.
Authorize counties to impose a temporary voter-approved half-cent sales and use tax and to issue revenue bonds to fund certain county infrastructure construction.
Exempt firearms from retail sales tax and use tax.
Revise the property tax levies for the general fund of school districts and to revise the state aid to education formula.
Exempt certain sales of goods and services by minors from the sales tax.
Revise provisions regarding certain tax rates.
Revise provisions regarding excise taxes on the purchase price of motor vehicles.
Revise certain provisions regarding sales tax.
Modify the distribution of taxes on concentrated animal feeding operations.
Adjust certain maximum school district tax rates.
Provide funding to schools from the contractor's excise tax on concentrated animal feeding operations.
Revise and enhance certain provisions regarding certain tax rates.
Accommodate legislation regarding the alcohol excise tax.
Revise and promote greater efficiency with sales tax exemptions.
Revise the authority of Department of Revenue special agents.
Transfer the collection of various fees from the Department of Revenue to the Department of Environment and Natural Resources.
Increase the state's percentage of video lottery revenues and provide for the deposit of certain excess revenues.
Create a property tax relief fund and to provide for the transfer of certain unobligated cash balances.
Provide nonpublic schools certain tax revenue collected from rural electric companies.
Revise certain references to the Internal Revenue Code.
Repeal certain provisions regarding payments of the tax imposed on financial institutions and banks.
Establish the Tax Revenue Study Task Force to study tax revenue in this state.
Revise certain provisions regarding tax increment financing districts.
Revise the distribution of revenue from the alcoholic beverage fund.
Increase the tax on certain alcoholic beverages and to distribute the revenue.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Revise certain provisions regarding the tax exemption of certain school owned property.
Authorize townships to use a tax levy for emergency medical services.
Provide for a periodic review of the sales and use tax exemptions.
Revise certain provisions regarding capital outlay funding for schools.
Provide contractors' excise, sales, and use tax refunds for the filming of certain motion pictures, documentaries, television advertisements, or television films.
Revise certain provisions regarding tax compacts with Indian tribes.
Decrease the rate of the gross receipts tax imposed on certain visitor-intensive businesses.
Revise certain references regarding the contractor's excise tax.
Revise certain provisions referring to the statements on auditing standards utilized by the Department of Revenue.
Revise certain references to the Internal Revenue Code.
Exempt certain sales of goods and services by minors from the sales tax.
Repeal the tax exempt status of certain farm mutual insurers and fraternal benefit societies.
Revise the tax on certain telecommunication services and devices.
Specifically classify certain agricultural land as riparian buffer strips, to establish the criteria for the riparian buffer strip classification, and to provide for the taxation thereof.
Revise the time to file certain tax returns and remit certain taxes.
Revise the tax required when a new motor vehicle dealer licenses a new motor vehicle.
Revise the criteria for determining if property is classified as agricultural land for property tax purposes.
Provide certain criteria for meeting the ownership requirements for classifying dwellings as owner-occupied property.
Provide for certain updates and reports concerning research data and methods used to assess agricultural land.
Create a leased residential property classification.
Revise certain restrictions regarding division directors of the Department of Revenue.
Revise certain provisions concerning sales taxes collected from sellers located outside of the state.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Repeal and revise certain outdated provisions regarding liens.
Revise certain references to the Internal Revenue Code.
Revise certain provisions concerning tax increment districts.
Revise certain provisions concerning tax incentives for certain energy facilities.
Provide a sales and use tax exemption for certain nonprofit corporations created for the purpose of fire protection.
Revise certain provisions regarding the application of the special annual road funding levy.
Revise certain provisions concerning the bank franchise tax.
Prohibit the use of certain automated sales suppression devices and to provide penalties for their use.
Authorize municipalities to impose an additional sales and use tax for a limited period of time for a specified use.
Revise certain provisions regarding the exemption of certain boats from the excise tax on large boats.
Change the taxation method used in the sale of certain off-road vehicles and require that the sale of these vehicles be by licensed vehicle dealers.
Establish procedures for reporting federal tax changes for purposes of the bank franchise tax.
Revise certain provisions concerning the property tax exemption provided to local industrial development corporations.
Revise certain provisions regarding the exemption of motor vehicles from the motor vehicle excise tax.
Revise certain codes and standards regarding wind energy system set back requirements.
Revise certain provisions regarding references to the Internal Revenue Code.
Repeal certain obsolete mini-storage tax refund provisions.
Permit the state to revise certain taxes included in tax compacts with Indian tribes.
Permit the state to revise the taxes included in certain tax compacts with Indian tribes.
Permit the state to revise the taxes included in certain tax compacts with Indian tribes.
Permit the state to revise certain taxes included in certain tax compacts with certain Indian tribes.
Permit the state to revise the taxes included into tax compacts with Indian tribes.
Revise certain provisions regarding tax compacts with Indian tribes.
Create a leased residential property classification.
Exempt certain taxes and fees from the gross receipts tax on telecommunications services.
Repeal the provisions imposing and administering the amusement device tax and registration.
Exempt certain amateur sports coaches from sales and use tax.
Exclude certain municipal taxes from the gross receipts used to determine the tax liability for customers served by electric cooperatives and electric utilities.
Create a leased residential property classification.
Revise certain provisions regarding the production tax for wind energy facilities and to declare an emergency.
Revise the rate of interest for late payment of certain taxes.
Impose a gross receipts tax on the rental of certain motorcycles in lieu of the excise tax on motor vehicles.
Provide direction regarding the calculation of adjusted gross proceeds for the purpose of calculating the gaming tax.
Revise certain provisions concerning the assessment and taxation of real property.
Authorize municipalities to impose an additional sales and use tax for a limited period of time for a specified use.
Provide a tax credit to insurance companies that contribute to an organization providing educational scholarships to certain students and instructional supply grants to certain teachers and parents.
Revise certain provisions regarding tax compacts with Indian tribes.
Authorize counties to impose sales and use taxes.
Revise certain provisions concerning the school district pension fund and capital outlay fund tax levies, to provide property tax opt-out procedures for the capital outlay levy, and to revise the per student allocation.
Revise certain provisions regarding tax compacts with Indian tribes.
Establish a wine direct shipment license and wine carrier license to enable the direct shipments of certain wine in South Dakota.
Authorize the direct sale of distilled spirits from artisan distillers to retailers and wholesalers.
Revise the income guidelines for the paraplegic property tax relief program.
Revise the age that a manufactured home or mobile home will be considered real property.
Revise certain provisions regarding references to the Internal Revenue Code.
Repeal the limitation on the total amount of revenue payable from taxes on real property for all taxing districts, except school districts.
Revise certain provisions regarding the exemption of motor vehicles from the motor vehicle excise tax.
Increase the motor vehicle excise tax to finance improvements on the public highways and bridges.
Revise certain provisions regarding references for auditing standards used by the Department of Revenue.
Repeal certain outdated and unnecessary provisions related to the Department of Revenue.
Revise certain provisions regarding exemptions from sales and use taxation of farm machinery, attachment units, and irrigation equipment used exclusively for agricultural purposes.
Revise the sales and use tax exemptions for farm machinery.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Increase the maximum property tax levy for the pension fund of a school district.
Repeal the alcohol wholesaler tax and to increase the occupational tax on certain alcoholic beverages.
Revise the ability of the secretary of the Department of Revenue to reduce or abate taxes.
Analyze and promote economic development for South Dakota's Native American population and to establish a task force.
Revise the maximum redemption fee for property tax deeds.
Allow certain municipalities to charge a higher occupational tax.
Revise certain provisions concerning the application of railroad tax credits.
Repeal the contractor's excise tax on certain new or expanded power production facilities.
Restrict certain activities on waters that inundate private property.
Permit townships to levy a capital improvement property tax for secondary roads, bridges, and culverts.
Clarify that a credit card is not required to establish a revolving credit account.
Revise certain provisions relating to title-based escheatment of abandoned United States savings bonds and the proceeds thereof.
Exempt certain amateur sports coaches from sales and use tax.
Authorize school districts to use certain tax levies for pension and health insurance purposes.
Provide a credit to homebuilt aircraft for sales and use taxes when paying the aircraft registration tax and to make a reimbursement to the aeronautics fund for the amount of the credit granted.
Revise certain provisions concerning the township snow removal reserve fund.
Reduce state government reliance on video lottery proceeds, to revise the distribution of video lottery proceeds, and to dedicate certain deposits and income from the education enhancement trust fund.
Provide for reimbursement of property taxes paid on certain private lands inundated by the waters of nonmeandered lakes.
Revise the gross receipts tax imposed on wind farms.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Include certain actions in liens on property sold for tax deed.
Create the school district tax revenue fund and to revise the distribution of certain tax revenues to school districts.
Create a leased residential property classification and to establish the school district general fund levy for the property classification.
Repeal certain provisions imposing the inheritance tax and the estate tax.
Revise certain provisions regarding auditing standards used by the Department of Revenue.
Repeal certain provisions regarding the regulation of the trading stamp business.
Revise certain provisions regarding references to the Internal Revenue Code.
Revise certain provisions regarding the application of the collection allowance credit for collecting the sales tax.
Exempt certain property used for educational purposes from taxation.
Revise certain provisions concerning the content of annual property tax bill.
Appropriate money to the Board of Regents for the purpose of funding increased employee health insurance costs, and to declare an emergency.
Permit townships to levy a capital improvement property tax for highways, secondary roads, bridges, and culverts.
Exempt certain environmental upgrade values from assessment during construction and to provide a sunset clause for the environmental upgrade exemption.
Clarify the gross receipts subject to taxation by the retail sales and service tax, the gross receipts tax on visitor related businesses, the municipal non-ad valorem tax, and the municipal gross receipts tax.
Create a leased residential property classification and to establish the school district general fund levy for the property classification.
Revise the schedule for payment of excise taxes for farm wineries.
Making formal application to Congress to call a limited constitutional convention for the sole purpose of proposing a federal balanced budget amendment.
Exempt from sales and use taxes certain computer equipment and software purchased for use in data centers.
Exempt certain amateur sports coaches from sales tax.
Establish an education property tax credit program.
Revise certain provisions regarding the electronic filing of motor fuel tax reports and the electronic remittance of motor fuel tax.
Require municipalities to dedicate a portion of the municipal sales and use tax to support the funding of tax incremental districts.
Increase the rate of taxation for the sales and use tax.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Revise certain provisions regarding references to the Internal Revenue Code.
Continue the current rate of the gross receipts tax imposed on visitor-related businesses.
Modify the ethanol production incentive payment to include qualified producers of biobutanol.
Revise the mining permit fees.
Repeal the provisions regarding the assessment of real property located in a floodplain.
Revise procedures and requirements relating to special assessments and the financing of local improvements.
Exempt bedding used for agricultural purposes from sales and use taxes.
Allow returns and return information to be disclosed to officers, employees, and legal representatives of the Office of the Attorney General and other state agencies and departments.
Allow certain structures or facilities previously used as an elevator to be classified as agricultural property.
Exempt from sales tax certain handling fees paid by religious organizations to approved relief agencies for the distribution of food which is provided for the assistance or relief of the poor, distressed, or underprivileged through food giveaway programs.
Exempt certain parts and components used in the construction of homebuilt aircraft from sales and use taxes.
Authorize the publication of the names of certain delinquent taxpayers.
Exempt air ambulance services from sales and use taxes.
Allow certain property tax documents to be transmitted electronically.
Revise certain provisions regarding the sales and use tax.
Clarify certain statutes prohibiting political subdivisions from restricting firearms.
Revise certain provisions regarding references to the Internal Revenue Code.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Separately classify, assess, and tax agricultural land that is leased for certain purposes that restrict the use of the land.
Assess agricultural land based on its actual use.
To lower the state sales and use tax on certain food items if certain economic conditions occur.
Exempt certain postage and markup for handling from sales and use taxes.
Repeal the contractor's excise tax.
Exempt wind farms and other energy facilities from taxation if located on an Indian reservation on land held in trust by the United States.
Increase the personal property and annuity payments exempt from process, levy, or sale.
Increase the energy minerals severance tax and to deposit the additional revenue in the education enhancement trust fund.
Repeal the taxes imposed on banks and financial corporations.
Remit certain sales and use taxes collected at county-owned fairgrounds to counties.
Repeal the sales and use tax exemption for coins, currency, and bullion.
Repeal an outdated provision regarding the assessment of property for school districts.
Revise certain provisions regarding what organizations qualify for an exemption from sales tax as a relief agency or a religious educational institution.
Require certain notice requirements for retailers that do not have nexus in South Dakota which are selling tangible personal property, services, or products transferred electronically for use in South Dakota.
Expand the application of nexus for the purpose of collecting sales and use taxes owed to the state.
Revise the rate of the insurance company premium and annuity taxes applied to court appearance bonds and to establish an annual fee for certificate of authority for domestic insurers issuing court appearance bonds.
Revise certain provisions concerning tax incremental districts.
Provide that the uniform administration of certain state taxes apply to the telecommunications gross receipts tax and to limit the application of the uniform administration of certain state taxes.
Eliminate the requirement that certain political subdivisions purchase an accounting manual.
Modify the registration of certain anemometer towers used for wind energy testing purposes.
Revise the taxation of rural electric companies with respect to receipts collected for compliance with certain environmental laws.
Revise certain provisions concerning the taxation of telecommunications companies.
Revise the limitation on the increases and decreases that may be made to the total taxable value of cropland and noncropland.
Provide for an interim study of the exemptions provided for the sales, use, and excise taxes imposed by the state.
Impose additional real estate transfer fees on certain agricultural land and apportion the revenue to local taxing districts.
Impose a fee on certain pipelines carrying crude oil and to create a crude oil pipeline compensation fund that may be used in the event of a crude oil spill.
Revise certain provisions regarding references to the Internal Revenue Code.
Revise the due dates of certain tax returns and remittances.
Provide for a property tax exemption for certain property leased by the Science and Technology Authority.
Exempt certain wind farms from taxation if located in an Indian reservation on land held in trust by the United States.
Provide for the taxation of severed mineral interests and to provide for the extinction of de minimis claims through the utilization of tax deeds.
Create an ombudsman position to assist taxpayers with property assessment appeals.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Revise the definition for environmental upgrades used to provide a property tax exemption for coal-fired power plants.
Revise certain provisions concerning the taxes imposed by water development districts and the addition and withdrawal of territory for water development districts.
Revise the total amount of revenue payable to municipalities from taxes on real property.
Revise the conditions pursuant to which the state may enter into tax collection agreements with Indian tribes.
Revise the property tax levies for the general fund of a school district.
Revise the discount on the sales of cigarette tax stamps to distributors.
Revise certain provisions regarding the issuance of tax refunds for the construction of agricultural processing or new business facilities.
Require the director of equalization to use certain factors and adjustments to assess agricultural land and to allow the Department of Revenue and Regulation to assess certain agricultural land.
Modify distributions from the wind energy tax fund.
Revise certain provisions relating to delinquent tax accounts.
Update certain provisions regarding the reimbursable expense exemption from the sales and service tax allowed licensed accountants.
Revise the exemption of direct mail postage and to define direct mail for certain tax purposes.
Provide relief from liability from a sales and use tax rate change in certain circumstances.
Revise certain provisions related to the payment in lieu of taxes for certain housing projects exempt from property taxation.
Revise certain provisions concerning the period within which tax deeds may be procured.
Provide property tax benefits to the surviving spouses of certain disabled veterans.
Require property owners of a homestead who are delinquent in paying their property taxes to notify the county treasurer when they meet certain age requirements.
Subject the gross receipts of contractors engaged in realty improvement contracts for certain municipal utilities to the contractor's excise tax instead of the alternative contractor's excise tax and to declare an emergency.
Lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
Revise the definition of new business facilities that are eligible for certain tax refunds and to declare an emergency.
Revise certain provisions regarding the refunds for new or expanded agricultural facilities and the refunds for new or expanded business facilities and to declare an emergency.
Revise certain provisions regarding the use of an exemption certificate for tax purposes.
Revise certain provisions regarding the reporting period for the collection of the use tax.
Define conference bridging services for sales and use tax purposes.
Assess and tax certain outdoor sign structures as real property.
Proposing a constitutional amendment to revise the legislative vote required to impose, increase, or authorize taxes.
Revise certain provisions concerning railroad tax credits.
Set certain property tax levies and to provide for their application.
Proposing and submitting to the electors at the next general election a new section to Article XI of the Constitution of the State of South Dakota, relating to the imposition of a corporate income tax.
Revise certain property tax limitations.
Revise certain provisions regarding references to the Internal Revenue Code.
Exempt investment gains from the tax levied on premiums and consideration for annuities for section 1035 exchanges.
Prohibit companies from charging for amounts paid in premium taxes on annuities.
Permit taxing districts to revise the base amount of revenue payable from property taxes.
Repeal the income tax imposed on banks and financial corporations.
Repeal the premium and annuity tax imposed on insurance companies.
Revise certain provisions regarding the documentation of data used to make adjustments for factors that affect the capacity of the land to produce agricultural products during the assessment process.