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revise the criteria for remote sellers who must remit sales tax.

Remote sellers without a physical location in South Dakota must now collect and remit sales tax if they either earn more than $100,000 from South Dakota sales or complete 200 or more separate transactions with South Dakota customers in a calendar year. This expands which out-of-state online and mail-order sellers are required to follow South Dakota's sales tax laws.

clarify that the special amusement excise tax applies to the sale of amusement devices.

South Dakota currently taxes amusement device operators on their gross receipts from operating these machines, but this bill clarifies that the tax also applies to the sale of amusement devices themselves. The 4.5% special excise tax will now explicitly cover both the operation and the outright sale of mechanical or electronic amusement devices, replacing the standard sales tax that would otherwise apply.

subject lithium to severance tax.

South Dakota currently taxes the extraction of energy minerals like coal and oil through a severance tax, but lithium and pegmatite are not included in that tax. This bill adds lithium and pegmatite to the list of energy minerals subject to severance tax, meaning companies that mine these minerals in South Dakota will have to pay the state a tax based on the value of what they extract.

modify the occupation tax for business improvement districts.

This bill modifies how business improvement districts can charge an occupation tax by increasing the maximum tax on lodging establishments from $2 per occupied room per night to $4 per occupied room per night. The bill also clarifies that when a general occupation tax is used, it must be based primarily on square footage of businesses or on rooms rented by hotels, and requires that any revenue-raising method be fair and equitable.

make an appropriation to provide support for an airline terminal infrastructure expansion project at the Rapid City Regional Airport.

SB 148 allocates state funding to support an expansion project for the airline terminal at Rapid City Regional Airport. The bill amends the state appropriations law to provide this money for infrastructure improvements at the airport's terminal facility.

authorize the Board of Regents to contract for the design and construction of a year-round rodeo practice facility on the campus of South Dakota State University, together with equipment and furnishings, to make an appropriation therefor, and to declare an emergency.

South Dakota State University's Board of Regents is authorized to design and build a year-round rodeo practice facility on campus, including equipment and furnishings. The bill appropriates state funding for this construction project and declares it an emergency measure to allow immediate implementation.