PRIA Logo™
South DakotaHB 1089101st South Dakota Legislature (2026)House

modify the distributions of revenues collected from severance taxation on new permits.

Sponsored By: Deibert, Randy (Republican), Fitzgerald, Mary J. (Republican)

Signed by Governor

MineralsTaxation

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Counties keep uncapped shares of mining taxes

For precious metal permits issued on or after July 1, 2026, South Dakota splits collected taxes, interest, and penalties. The county where mining occurs gets 20%, without a $1 million cap; the state general fund gets 80%. For permits issued January 1, 1981, through June 30, 2026, the same split applies until county receipts reach $1 million per operator. After that, all future revenue from that operator goes to the state general fund. For operators in business before January 1, 1981, the state general fund receives 100%. A merger, consolidation, or acquisition by another operator covered by these rules cannot reduce the county share. The Revenue Department sends county payments by the end of the calendar month after each reporting period. Revenue from precious metals mined on state-owned or controlled land goes to the common school permanent fund instead.

Sponsors & Cosponsors

Sponsors

  • Deibert, Randy

    Republican • Senate

  • Fitzgerald, Mary J.

    Republican • House

Cosponsors

  • Goodwin, Tim

    Republican • House

  • Odenbach, Scott

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 123 • No: 28

Senate vote • 3/4/2026

Placed on calendar pursuant to JR 6F-6

Yes: 23 • No: 11

Senate vote • 3/4/2026

Do Pass

Yes: 21 • No: 13

Senate vote • 3/2/2026

Deferred to the 41st legislative day

Yes: 5 • No: 4

House vote • 2/19/2026

Do Pass

Yes: 65 • No: 0

House vote • 2/18/2026

Do Pass

Yes: 9 • No: 0

Actions Timeline

  1. Signed by the Governor

    3/30/2026House

  2. Delivered to the Governor

    3/10/2026House

  3. Signed by the President

    3/9/2026Senate

  4. Signed by the Speaker

    3/5/2026House

  5. Senate Do Pass, Passed, YEAS 21, NAYS 13

    3/4/2026Senate

  6. Placed on calendar pursuant to JR 6F-6, Passed, YEAS 23, NAYS 11

    3/4/2026Senate

  7. Senate Committee on Appropriations Report out of committee without recommendation, Passed

    3/3/2026Senate

  8. Recalled from committee (Rule 7-7), Passed

    3/3/2026Senate

  9. Senate Committee on Appropriations Deferred to the 41st legislative day, Passed, YEAS 5, NAYS 4

    3/2/2026Senate

  10. Scheduled for hearing

    3/2/2026Senate

  11. First read in Senate and referred to Senate Committee on Appropriations

    2/20/2026Senate

  12. House of Representatives Do Pass, Passed, YEAS 65, NAYS 0

    2/19/2026House

  13. House Committee on Appropriations Do Pass, Passed, YEAS 9, NAYS 0

    2/18/2026House

  14. Scheduled for hearing

    2/18/2026House

  15. Referred to House Committee on Appropriations

    1/21/2026House

  16. First Reading House

    1/20/2026House

Bill Text

  • Introduced

    1/18/2026

    PDF

Related Bills

Back to State Legislation