South Dakota is creating a new sales tax refund program for data center companies that purchase equipment and software for their operations. Companies operating qualified data centers can now apply for refunds on sales taxes paid for items like computer servers, cooling systems, power infrastructure, and specialized software. This change amends the state's tax refund procedures to include these new eligibility categories for data center-related purchases.
Senate No motion to reconsider S.J. 278
Senate Intent to reconsider S.J. 270
Senate Do Pass Amended Failed, YEAS 17, NAYS 18. S.J. 270
Senate Motion to amend S.J. 270
Senate Deferred to another day S.J. 259
Senate Deferred to another day S.J. 233
Taxation Do Pass Amended Passed, YEAS 6, NAYS 1. S.J. 4
Taxation Motion to amend S.J. 3
Taxation Scheduled for hearing S.J. 1
Senate Referred to Senate Taxation S.J. 152
First Reading Senate S.J. 137
David Wheeler
Prime sponsor · Sen
R
Dist. SD-022
Prime sponsor · Rep
R
Dist. HD-024
Do Pass Amended
Taxation — Do Pass Amended