South Dakota · 2026 Regular Session · Bill

SB 243: impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.

In committee Last action February 20, 2026: Taxation Deferred to the 41st legislative day , Passed, YEAS 4, NAYS 3 S.J. 17

Plain-language summary

SB 243 is a bill introduced in the South Dakota Senate on February 4, 2026. According to its official title, it concerns: impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor. Primary sponsor: Heather Baxter (Republican), John Carley (Republican). Most recent recorded action (February 20, 2026): Taxation Deferred to the 41st legislative day , Passed, YEAS 4, NAYS 3 S.J. 17.

Sponsors

Primary sponsors: Heather Baxter (Republican); John Carley (Republican).