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exempt the sale of certain goods related to information technology from a gross receipts tax.

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.

exempt gross receipts of certain coaches from certain gross receipts taxes.

Amateur baseball coaches who work for nonprofit organizations (like Little League or youth sports nonprofits) will no longer have to pay South Dakota's gross receipts tax on the money they earn from coaching. This exemption applies to two separate state tax chapters that currently require these payments.

reduce the rate of gross receipts tax on certain food.

SB166 gradually eliminates South Dakota's gross receipts tax on food items eligible for federal SNAP benefits (food stamps), reducing the tax rate from 4.5% to zero percent in steps between July 2022 and July 2026. Starting July 1, 2022, SNAP-eligible foods will be taxed at 4%, then 3% (2023), 2% (2024), 1% (2025), and finally 0% (2026), while all other retail goods remain taxed at the current 4.5% rate.

Honoring the 2021-2022 Canton C-Hawk boys wrestling team for its outstanding accomplishments.

This is a ceremonial resolution honoring the Canton C-Hawk boys wrestling team for their achievements during the 2021-2022 season. The bill does not change any state law—it simply recognizes and praises the team's accomplishments.

add an exemption from the calculation of adjusted gross proceeds from gaming.

This bill exempts federal excise taxes on sports wagers from the calculation of gaming tax, meaning casinos and gaming operators won't pay South Dakota's gaming tax on that federal tax amount. The bill also clarifies that free play credits offered by gaming operators are excluded from the taxable gaming proceeds that the state uses to calculate its gaming tax revenue.

Encouraging the South Dakota High School Activities Association to sanction baseball.

This concurrent resolution urges the South Dakota High School Activities Association to add baseball as an official sanctioned sport for high school competition. The resolution modifies state law sections related to high school athletic activities to support this recommendation. This change encourages the expansion of athletic opportunities for South Dakota high school students.

To conduct an interim study examining local jails and opportunities for collaboration with state correctional plans.

This resolution directs the South Dakota Legislature to conduct an interim study examining how local county jails operate and where they might better coordinate with the state's correctional system. The study will look for opportunities to improve collaboration between local and state prison operations, likely to reduce duplication or improve efficiency. This is a study request, not a change to existing law—it doesn't alter any current rules but rather directs lawmakers to investigate the issue during the legislative off-season.