South Dakota will exempt certain computer equipment and software purchased by qualified data centers from the state's gross receipts tax. A "qualified data center" is a facility of at least 16,000 square feet built or substantially upgraded after 2021 that stores and manages electronic data, and the exemption covers items like servers, cooling systems, power infrastructure, and related software used at these facilities. This tax break is intended to encourage data center companies to locate and expand operations in South Dakota.
This bill does not directly amend codified state law.
Commerce and Energy Tabled Passed, YEAS 10, NAYS 0.
Commerce and Energy Scheduled for hearing
Commerce and Energy Scheduled for hearing
First read in House and referred to House Commerce and Energy H.J. 344
Senate Do Pass Amended Passed, YEAS 20, NAYS 15. S.J. 255
Senate Motion to amend Passed, YEAS 21, NAYS 14. S.J. 254
Senate Reconsidered Passed, YEAS 22, NAYS 13. S.J. 254
Senate Intent to reconsider S.J. 246
Senate Do Pass Amended Failed, YEAS 17, NAYS 18. S.J. 246
Taxation Do Pass Amended Passed, YEAS 7, NAYS 0.
Taxation Motion to amend
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 131
David Wheeler
Prime sponsor · Sen.
R
Tim Reed
Prime sponsor · Rep.
R
Cosponsors
Commerce and Energy — Tabled
Reconsidered
Motion to amend
Do Pass Amended
Do Pass Amended
Taxation — Do Pass Amended