South Dakota · 2026 Regular Session · Bill

SB 96: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Enacted Last action March 30, 2026: Signed by the Governor on 2026-03-30 S.J. 548

Plain-language summary

SB 96 is a bill introduced in the South Dakota Senate on January 20, 2026. According to its official title, it concerns: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes. Primary sponsor: Taxation. Most recent recorded action (March 30, 2026): Signed by the Governor on 2026-03-30 S.J. 548.

Sponsors

Primary sponsor: Taxation.