# South Dakota SB 177: provide a sales and use tax refund for goods and services related to data center operations.

South Dakota SB 177, provide a sales and use tax refund for goods and services related to data center operations., is a 100th South Dakota Legislature (2025) Senate bill sponsored by Weisgram, Mike (Republican), Wheeler, David (Republican); status failed, last action 2025-02-18 (No motion to reconsider) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/SD-SB177-2025
- 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 SB 177
- State: South Dakota
- Session: 100th South Dakota Legislature (2025)
- Title: provide a sales and use tax refund for goods and services related to data center operations.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-30
- Last action: 2025-02-18, No motion to reconsider
- Sponsors: Weisgram, Mike (Republican), Wheeler, David (Republican)
- Cosponsors: 0
- Subjects: Retail Sales and Service Tax, Taxation, Telecommunications, Tax Relief
- Touches household money: no
- Roll calls: 2 (23 yes, 19 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: Weisgram, Mike (Republican), House
- Sponsor: Wheeler, David (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-13 | Senate | Do Pass Amended | fail | 17 | 18 |   |
| 2025-02-07 | Senate | Do Pass Amended | pass | 6 | 1 |   |

## Actions (11)

- 2025-02-18: No motion to reconsider (Senate)
- 2025-02-13: Intent to reconsider (Senate)
- 2025-02-13: Senate Do Pass Amended, Failed, YEAS 17, NAYS 18 (Senate)
- 2025-02-13: Senate Motion to amend, Passed (Senate)
- 2025-02-12: Senate Deferred to another day, Passed (Senate)
- 2025-02-11: Senate Deferred to another day, Passed (Senate)
- 2025-02-07: Senate Taxation Do Pass Amended, Passed, YEAS 6, NAYS 1 (Senate)
- 2025-02-07: Senate Taxation Motion to amend, Passed (Senate)
- 2025-02-07: Scheduled for hearing (Senate)
- 2025-02-03: Referred to Senate Taxation (Senate)
- 2025-01-30: First Reading Senate (Senate)

## Bill text

- Introduced, 2025-01-30: [PDF](https://mylrc.sdlegislature.gov/api/Documents/281290.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/281290.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-SB177-2025 (as of 2026-10-17).