# South Dakota HB 1005: provide a sales and use tax exemption for goods and services related to data center operations.

South Dakota HB 1005, provide a sales and use tax exemption for goods and services related to data center operations., is a 100th South Dakota Legislature (2025) House bill sponsored by Crabtree, Casey (Republican), Roe, Kent (Republican); status failed, last action 2026-02-04 (House State Affairs Deferred to the 41st legislative day, Passed, YEAS 9, NAYS 3) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/SD-HB1005-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Dakota HB 1005
- State: South Dakota
- Session: 100th South Dakota Legislature (2025)
- Title: provide a sales and use tax exemption for goods and services related to data center operations.
- Status: failed
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-02-04, House State Affairs Deferred to the 41st legislative day, Passed, YEAS 9, NAYS 3
- Sponsors: Crabtree, Casey (Republican), Roe, Kent (Republican)
- Cosponsors: 14
- Subjects: Administrative Procedure, Retail Sales and Service Tax, Tax Exemptions and Refunds, Taxation, Technology, Data Centers
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Crabtree, Casey (Republican), Senate
- Sponsor: Roe, Kent (Republican), House
- Cosponsor: Czmowski, Tim (Republican), House
- Cosponsor: Fosness, Nick (Republican), House
- Cosponsor: Kull, David (Republican), House
- Cosponsor: Mehlhaff, Jim (Republican), Senate
- Cosponsor: Miskimins, Paul R. (Republican), Senate
- Cosponsor: Reed, Tim S. (Republican), Senate
- Cosponsor: Reisch, Tim (Republican), House
- Cosponsor: Sauder, Stephanie (Republican), Senate
- Cosponsor: Shorma, William (Republican), House
- Cosponsor: Van Diepen, Kevin (Republican), House
- Cosponsor: Vilhauer, Glen (Republican), Senate
- Cosponsor: Walburg, Tim (Republican), House
- Cosponsor: Weems, Keri K. (Republican), House
- Cosponsor: Weisgram, Mike (Republican), House

## Actions (3)

- 2026-02-04: House State Affairs Deferred to the 41st legislative day, Passed, YEAS 9, NAYS 3 (House)
- 2026-02-04: Scheduled for hearing (House)
- 2026-01-13: First read in House and referred to House State Affairs (House)

## Bill text

- Introduced, 2025-12-26: [PDF](https://mylrc.sdlegislature.gov/api/Documents/291571.pdf)

## Related bills

- HB 1035: modify provisions related to the licensure of public accountants. (signed)
- HB 1043: make an appropriation to reimburse health care professionals who have complied with the requirements for rural recruitment assistance programs, and to declare… (signed)
- HB 1034: increase fees for decals and license plates mailed to vehicle owners. (signed)
- HB 1020: increase the maximum amount allowable for the livestock ownership inspection fee and to declare an emergency. (signed)
- HB 1029: revise provisions related to the practice of addiction counseling and prevention services. (signed)
- HB 1028: establish a criminal background check requirement for multistate licensure under the social work licensure compact. (signed)

## Sources
- [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/291571.pdf)

## Related
- [HB 1035: modify provisions related to the licensure of public accountants.](https://policyrisk.com/state-bill/SD-HB1035-2025)
- [HB 1043: make an appropriation to reimburse health care professionals who have complied…](https://policyrisk.com/state-bill/SD-HB1043-2025)
- [HB 1034: increase fees for decals and license plates mailed to vehicle owners.](https://policyrisk.com/state-bill/SD-HB1034-2025)
- [HB 1020: increase the maximum amount allowable for the livestock ownership inspection fe…](https://policyrisk.com/state-bill/SD-HB1020-2025)
- [HB 1029: revise provisions related to the practice of addiction counseling and preventio…](https://policyrisk.com/state-bill/SD-HB1029-2025)
- [HB 1028: establish a criminal background check requirement for multistate licensure unde…](https://policyrisk.com/state-bill/SD-HB1028-2025)
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Source: PRIA, https://policyrisk.com/state-bill/SD-HB1005-2025 (as of 2026-10-17).