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SB 96 SD
Became Law

authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

SD · session 2026 · Senate · bill

A state bill is a proposed law in a state legislature — separate from the U.S. Congress. Learn more →

Introduced Jan 20, 2026

Latest action (Mar 30, 2026) Signed by the Governor on 2026-03-30 S.J. 548

Sponsor (1)

  • Taxation · primary

Action history (15)

  1. Jan 20, 2026 First read in Senate and referred to Senate Taxation S.J. 67 · upper
  2. Feb 18, 2026 Scheduled for hearing S.J. 1 · upper
  3. Feb 18, 2026 Taxation Do Pass , Passed, YEAS 7, NAYS 0 S.J. 15 · upper
  4. Feb 20, 2026 Senate Deferred to another day , Passed, S.J. 338 · upper
  5. Feb 23, 2026 Senate Motion to amend , Passed, S.J. 358 Amendment 96D · upper
  6. Feb 23, 2026 Senate Do Pass Amended , Passed, YEAS 20, NAYS 14 S.J. 359 · upper
  7. Feb 24, 2026 First Reading House H.J. 423 · upper
  8. Feb 25, 2026 Referred to House State Affairs H.J. 446 · upper
  9. Mar 4, 2026 Scheduled for hearing H.J. 1 · upper
  10. Mar 4, 2026 State Affairs Do Pass , Passed, YEAS 12, NAYS 1 · upper
  11. Mar 5, 2026 House of Representatives Do Pass Amended , Passed, YEAS 48, NAYS 19 H.J. 528 · upper
  12. Mar 9, 2026 Signed by the President S.J. 505 · upper
  13. Mar 10, 2026 Signed by the Speaker H.J. 553 · upper
  14. Mar 11, 2026 Delivered to the Governor on 2026-03-11 S.J. 520 · upper
  15. Mar 30, 2026 Signed by the Governor on 2026-03-30 S.J. 548 · executive
Subjects
CountiesProperty TaxRetail Sales and Service TaxTaxation

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