# South Dakota SB 243: impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.

South Dakota SB 243, impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor., is a 101st South Dakota Legislature (2026) Senate bill sponsored by Baxter, Heather (Republican), Carley, John (Republican); status in committee, last action 2026-02-20 (Deferred to the 41st legislative day); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/SD-SB243-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Dakota SB 243
- State: South Dakota
- Session: 101st South Dakota Legislature (2026)
- Title: impose a transaction tax and dedicate revenues collected to supplant certain property taxes, and to provide a penalty therefor.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-02-04
- Last action: 2026-02-20, Deferred to the 41st legislative day
- Sponsors: Baxter, Heather (Republican), Carley, John (Republican)
- Cosponsors: 0
- Subjects: Administrative Procedure, Penalty, Property Tax, Taxation
- Touches household money: yes
- Roll calls: 1 (4 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: Baxter, Heather (Republican), House
- Sponsor: Carley, John (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-20 | Senate | Deferred to the 41st legislative day | pass | 4 | 3 |   |

## Actions (4)

- 2026-02-20: Deferred to the 41st legislative day (Senate)
- 2026-02-20: Scheduled for hearing (Senate)
- 2026-02-18: Scheduled for hearing (Senate)
- 2026-02-04: First read in Senate and referred to (Senate)

## Bill text

- Introduced, 2026-02-04: [PDF](https://mylrc.sdlegislature.gov/api/Documents/301308.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/301308.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-SB243-2026 (as of 2026-10-19).