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Suspend the tax collection allowance credit for filing returns and remitting taxes electronically.

South Dakota currently gives businesses a small tax credit (up to $70 per filing period) when they file sales tax returns and pay taxes electronically, to help cover their administrative costs. This bill eliminates that credit entirely, meaning businesses will no longer receive this compensation for filing and paying taxes online.

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

SB 43 gives remote sellers and marketplace providers a 30-day grace period after they meet South Dakota's sales tax threshold before they must register and start remitting sales tax. Instead of registering immediately upon hitting the threshold, they now have until the first day of the first month that begins at least 30 days after they qualify. This change provides businesses additional time to set up their tax compliance systems before their registration obligation kicks in.

Revise certain references to the Internal Revenue Code.

This bill updates South Dakota tax law to reference the federal Internal Revenue Code as it exists on January 1, 2025, instead of January 1, 2024. The change affects multiple sections of state tax code that rely on the federal tax rules, ensuring South Dakota's tax laws align with the most current federal tax provisions.

Revise the disposition of revenues from the precious metals severance tax.

This bill changes how South Dakota distributes tax revenue from precious metals mining operations. For newer mining operations (those permitted after January 1, 1981), it increases the threshold from $1 million to $3 million in county revenue before all future tax money goes to the state's general fund instead of being split 80-20 with the county. The bill also clarifies that all precious metals taxes from state-owned lands must go to the common school permanent fund.

Revise the distribution of revenue from the cigarette tax.

This bill reduces the amount of cigarette tax revenue directed to tobacco prevention programs, lowering it from $5 million annually to $2 million. The change means that instead of $35 million going to the general fund, now $32 million will go there, with the extra $3 million in tobacco tax revenue redirected away from prevention efforts.

Repeal obsolete provisions pertaining to noncollecting retailers.

HB1027 repeals outdated tax laws that previously defined and provided special treatment for small online retailers and auction websites that weren't required to collect South Dakota sales tax. These nine sections of law are no longer needed and are being removed from the state code, likely because sales tax collection rules have changed since these provisions were created.

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

South Dakota taxing districts (like school districts and counties) must now hold a public hearing before they can vote to collect more property tax revenue than they did the previous year. The bill requires county auditors to calculate a "revenue-neutral rate" each year that shows what tax rate would produce the same revenue as last year, and any taxing district that wants to exceed that amount must first get approval from its governing body after a public hearing. This change gives taxpayers advance notice and a chance to be heard before their local government increases property tax collections.

Prohibit use of the South Dakota public utilities commission gross receipts tax fund for reimbursement of costs incurred by the Public Utilities Commission.

This bill allows the Public Utilities Commission to directly bill applicants for the actual costs of investigating and processing their applications, rather than relying on general state revenue funds to cover these expenses. Applicants must deposit fees upfront based on the commission's estimate of review costs, with a cap of 0.25% of the first $100 million in construction costs plus 0.02% of any additional costs, unless the applicant agrees to pay more. If costs exceed the cap, the commission must document that the expenses were necessary before seeking reimbursement from the legislature in the next session.

Increase weights and measures inspection fees charged by the Department of Public Safety.

This bill increases inspection and testing fees that the Department of Public Safety charges for weights and measures compliance. Specifically, the fee for testing liquefied petroleum gas devices rises from $68 to $100, and the inspection fee for liquefied petroleum gas plants increases from $94 to $150. The bill also clarifies that these fee revenues go into the general fund to help support the inspection program.

Provide for the transfer of motor vehicles and boats upon death.

South Dakota vehicle and boat owners can now name a beneficiary on their certificate of title to automatically transfer the property after they die, bypassing the need for probate court. All current owners must agree in writing to add a beneficiary, and trusts can be named as beneficiaries. When the owner dies, the designated beneficiary simply submits a death affidavit to the state to receive the new title.

Clarify provisions regarding tax deeds.

SB 90 clarifies the rules for what happens when someone buys property through a tax deed sale, confirming they get full ownership while remaining responsible for any unpaid state or county taxes and certain special assessment liens on that property. The bill also clarifies how the money from a tax deed sale gets distributed—first covering the county's costs and taxes owed, then returning any leftover money to the previous owner or, if they can't be found within 180 days, sending it to the state's unclaimed property fund.

Modify aircraft registration fees and to provide a penalty therefor.

South Dakota aircraft registration fees are being doubled for most weight categories—for example, planes weighing 1,501-2,000 pounds will pay $80 instead of $40 annually. The bill also simplifies regulations by eliminating two outdated sections of aircraft registration law and clarifies how lease taxes apply to short-term versus long-term aircraft rentals.

Provide a means by which an agricultural producer may request an automatic refund of an assessment on crops.

Farmers in South Dakota can now opt out of paying promotional assessments (fees) on crops like wheat by submitting a refusal form to the state commissions. The bill creates a new process across multiple agricultural commodity programs that allows producers to reject these automatic fees at the time of sale, rather than having to request a refund after paying. This applies to wheat, corn, soybeans, and other commodity assessments currently collected by state agricultural commissions.

Amend definitions pertaining to the school funding formula.

HB1003 updates how South Dakota counts students for school funding by clarifying that nonresident students in state custody—such as those under the Department of Social Services or Department of Corrections—are counted in the school district that enrolls them. The bill also refines the "fall enrollment" calculation used in the school funding formula to ensure these state-custody students are included in the count and not subtracted when computing state aid to education.

Revise provisions related to pharmacy and to increase fees.

HB1016 overhauls South Dakota's pharmacy regulations by streamlining and reorganizing the state's pharmacy laws, removing outdated provisions, and modernizing definitions and licensing requirements. The bill makes extensive changes to how pharmacists are regulated, supervised, and what services they can provide, while also updating fee structures for pharmacy licenses and related permits. This comprehensive revision affects nearly every aspect of pharmacy practice under state law, from compounding rules to prescription handling to professional responsibilities.

Amend certain fees collected by the secretary of state.

This bill converts the Secretary of State's filing fees from numerals to written-out words (for example, changing "$150" to "one hundred fifty dollars") and reorganizes how certain corporate filing fees are numbered in state law. The changes are purely formatting and clarification—no actual fee amounts are increased or decreased.

Update a reference to the Internal Revenue Code in South Dakota Retirement System statutes.

This bill updates South Dakota's retirement system laws to reference the current version of the federal tax code used for retirement benefits. The change moves the reference date from January 1, 2024 to January 1, 2025, ensuring the state's retirement rules align with the most recent federal tax law requirements.

Clarify the wholesale purchase price of tobacco products.

South Dakota's tobacco tax law is being clarified to explicitly define "wholesale purchase price" as the price a manufacturer charges a distributor or wholesaler, excluding any discounts or reductions. The bill also makes minor grammatical corrections to the existing tax code without changing how the 35% tax on tobacco products is actually calculated or applied.

Repeal existing aircraft registration fees and establish a new schedule of aircraft registration fees.

South Dakota is replacing its current aircraft registration fee system with a new schedule that charges different fees based on aircraft type and specifications—ranging from $50 for gliders and antique aircraft up to $600 for jets and turboshaft helicopters. The bill eliminates three sections of old aircraft fee law and reorganizes how registration fees are structured to better distinguish between smaller, simpler aircraft and larger, more complex ones. This gives aircraft owners clearer categories for what they'll pay when registering their planes with the state.