Taxation

Reduce a limit on the annual increases of property tax revenues payable to certain taxing districts, and to subject school districts to a limit on property taxes collected in a year.

Exempt from the state sales and use tax gross receipts for certain services to a partnership.

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting to a flat rate the real property taxes.

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting to a flat rate the real property taxes.

Proposing and submitting to the voters at the next general election an amendment to the Constitution of the State of South Dakota, limiting to a flat rate the real property taxes.

Reduce maximum values for certain property taxes levied on owner-occupied single-family dwellings, and to increase the rates for certain gross receipts taxes and use taxes.

Reduce maximum values for certain property taxes levied on owner-occupied single-family dwellings, and to increase the rates for certain gross receipts taxes and use taxes.

Require a public hearing prior to a vote to impose an excess tax levy.

Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts.

Freeze property tax revenues and assessments for two years.

Provide property tax relief to certain senior owners of owner-occupied single-family dwellings.

Provide a tax credit to limit the taxes due on property over the previous year.

Distinguish between new construction and improvements to existing structures for purposes of calculating increases in revenue payable from property taxes.

Increase a tax on aviation gasoline and jet fuel.

Classify nicotine products as tobacco products, to increase tax rates on cigarettes and tobacco products, to create the healthcare workforce development fund, and to make an appropriation therefor.

Exempt any food grown, raised, or otherwise produced in this state from state sales tax.

Repeal obsolete provisions pertaining to noncollecting retailers.

Revise certain references to the Internal Revenue Code.

Provide a sales and use tax refund for goods and services related to data center operations.

Clarify the wholesale purchase price of tobacco products.

Establish a timeframe within which a remote seller and marketplace provider must register and remit sales tax.