SB106 allows individual South Dakota counties to adopt a local gross receipts tax on businesses operating within their borders, giving counties a new revenue option beyond property taxes. Each county would need voter approval to implement this tax, and the revenue would support county services and operations. This is a new authority—South Dakota counties currently cannot impose gross receipts taxes.
Taxation Deferred to the 41st legislative day Passed, YEAS 4, NAYS 3. S.J. 426
Taxation Do Pass Failed, YEAS 3, NAYS 4.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 183
Nancy Rasmussen
Prime sponsor · Rep.
R
Wayne Steinhauer
Prime sponsor · Sen.
R
Cosponsors
Taxation — Do Pass
Taxation — Deferred to the 41st legislative day