# 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 101st South Dakota Legislature (2026) 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 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/SD-HB1005-2026
- As of: 2026-11-01
- 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: 101st South Dakota Legislature (2026)
- 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
- Roll calls: 1 (9 yes, 3 no in all)
- 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

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-04 | House | Deferred to the 41st legislative day | pass | 9 | 3 |   |

## Bill text

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

## Related bills

- HB 1245: authorize municipalities to establish a local funding mechanism for capital improvement projects. (signed)
- HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs. (signed)
- HB 1149: adopt the athletic trainer licensure compact. (signed)
- HB 1148: adopt the respiratory care interstate compact. (signed)
- HB 1082: establish parameters for the reimbursement of school districts that provide free or reduced-price meals to students. (signed)
- HB 1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas. (signed)

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

## Related
- [HB 1245: authorize municipalities to establish a local funding mechanism for capital imp…](https://policyrisk.com/state-bill/SD-HB1245-2026)
- [HB 1193: modify the provisions for a refund of taxes to disabled veterans and surviving…](https://policyrisk.com/state-bill/SD-HB1193-2026)
- [HB 1149: adopt the athletic trainer licensure compact.](https://policyrisk.com/state-bill/SD-HB1149-2026)
- [HB 1148: adopt the respiratory care interstate compact.](https://policyrisk.com/state-bill/SD-HB1148-2026)
- [HB 1082: establish parameters for the reimbursement of school districts that provide fre…](https://policyrisk.com/state-bill/SD-HB1082-2026)
- [HB 1051: revise property tax levies for school districts and to revise the state aid to…](https://policyrisk.com/state-bill/SD-HB1051-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SD-HB1005-2026 (as of 2026-11-01).