# South Dakota SB 195: repeal the expiration of a reduction in certain gross receipts and use tax rates.

South Dakota SB 195, repeal the expiration of a reduction in certain gross receipts and use tax rates., is a 101st South Dakota Legislature (2026) Senate bill sponsored by Hansen, Jon (Republican), Karr, Chris (Republican); status in committee, last action 2026-02-18 (Reconsidered) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/SD-SB195-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Dakota SB 195
- State: South Dakota
- Session: 101st South Dakota Legislature (2026)
- Title: repeal the expiration of a reduction in certain gross receipts and use tax rates.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-29
- Last action: 2026-02-18, Reconsidered
- Sponsors: Hansen, Jon (Republican), Karr, Chris (Republican)
- Cosponsors: 6
- Subjects: Retail Sales and Service Tax, Session Laws, Taxation
- Touches household money: no
- Roll calls: 3 (39 yes, 37 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: Hansen, Jon (Republican), House
- Sponsor: Karr, Chris (Republican), Senate
- Cosponsor: Lems, Karla J. (Republican), House
- Cosponsor: Nolz, Kaley (Republican), House
- Cosponsor: Novstrup, Al (Republican), House
- Cosponsor: Overweg, Marty (Republican), House
- Cosponsor: Perry, Carl (Republican), Senate
- Cosponsor: Voita, Mykala (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-18 | Senate | Reconsidered | fail | 16 | 17 |   |
| 2026-02-17 | Senate | Do Pass | fail | 17 | 17 |   |
| 2026-02-06 | Senate | Do Pass | pass | 6 | 3 |   |

## Actions (8)

- 2026-02-18: Reconsidered (Senate)
- 2026-02-17: Intent to reconsider (Senate)
- 2026-02-17: Do Pass (Senate)
- 2026-02-12: Deferred to another day (Senate)
- 2026-02-09: Deferred to another day (Senate)
- 2026-02-06: Do Pass (Senate)
- 2026-02-06: Scheduled for hearing (Senate)
- 2026-01-29: First read in Senate and referred to (Senate)

## Bill text

- Introduced, 2026-01-29: [PDF](https://mylrc.sdlegislature.gov/api/Documents/299496.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 1051: revise property tax levies for school districts and to revise the state aid to general and special education formulas. (signed)
- HB 1082: establish parameters for the reimbursement of school districts that provide free or reduced-price meals to students. (signed)

## Sources
- [Introduced (PDF)](https://mylrc.sdlegislature.gov/api/Documents/299496.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 1051: revise property tax levies for school districts and to revise the state aid to…](https://policyrisk.com/state-bill/SD-HB1051-2026)
- [HB 1082: establish parameters for the reimbursement of school districts that provide fre…](https://policyrisk.com/state-bill/SD-HB1082-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SD-SB195-2026 (as of 2026-10-12).