# South Dakota SB 96: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes. South Dakota SB 96, authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes., is a 101st South Dakota Legislature (2026) Senate bill sponsored by no sponsor on record; status signed, last action 2026-03-30 (Signed by the Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/SD-SB96-2026 - 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 96 - State: South Dakota - Session: 101st South Dakota Legislature (2026) - Title: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes. - Status: signed - Chamber: Senate - Introduced: 2026-01-20 - Last action: 2026-03-30, Signed by the Governor - Sponsors: no sponsor on record - Cosponsors: 0 - Subjects: Counties, Property Tax, Retail Sales and Service Tax, Taxation - Touches household money: yes - Roll calls: 4 (87 yes, 34 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Property tax bills show credits clearly: benefit, low. For taxes payable in 2028 and later, written property tax bills must show any credit funded by the county tax. Bills must also show taxes by taxing district and mark local decisions to exceed tax increase limits. The required notice reads: “INDICATES A LOCAL DECISION TO OPT OUT OF THE TAX LIMITATIO… - Businesses can separate taxes from receipts: benefit, low. Businesses exclude covered state and county taxes from taxable gross receipts when those taxes are listed separately. The taxes must appear separately on an invoice, bill of sale, or similar document given to the buyer. Contractors can also list contractor excise taxes and applicable use taxes, inc… - Older construction contracts avoid new county taxes: benefit, low. Counties cannot apply a new or increased gross receipts tax to materials incorporated into construction under qualifying contracts. The contract must have been bid or entered into on or before the tax's effective date. This protection covers only materials incorporated into work under that contract… - County sales tax funds homeowner tax relief: mixed, medium. Counties can adopt a gross receipts tax of up to 0.5% on goods, electronic products, and services already subject to state sales or use tax. Taxable purchases may cost more, while the revenue funds credits against the county portion of property taxes. Owner-occupied properties receive the same perc… - County tax starts follow set dates: mixed, low. County tax ordinances and rate changes take effect only on January 1 or July 1. The start date is the first of those dates at least 90 days after notice to the state revenue department. Counties must send written notice and the ordinance by registered or certified mail after enactment or voter appr… ## Sponsors and cosponsors - (none) ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-05 | House | Do Pass Amended | pass | 48 | 19 | | | 2026-03-04 | House | Do Pass | pass | 12 | 1 | | | 2026-02-23 | Senate | Do Pass Amended | pass | 20 | 14 | | | 2026-02-18 | Senate | Do Pass | pass | 7 | 0 | | ## Actions (15) - 2026-03-30: Signed by the Governor (Senate) - 2026-03-11: Delivered to the Governor (Senate) - 2026-03-10: Signed by the Speaker (House) - 2026-03-09: Signed by the President (Senate) - 2026-03-05: Do Pass Amended (House) - 2026-03-04: Do Pass (House) - 2026-03-04: Scheduled for hearing (House) - 2026-02-25: Referred to (House) - 2026-02-24: First Reading House (House) - 2026-02-23: Do Pass Amended (Senate) - 2026-02-23: Motion to amend (Senate) - 2026-02-20: Deferred to another day (Senate) - 2026-02-18: Do Pass (Senate) - 2026-02-18: Scheduled for hearing (Senate) - 2026-01-20: First read in Senate and referred to (Senate) ## Bill text - Introduced, 2026-01-16: [PDF](https://mylrc.sdlegislature.gov/api/Documents/306476.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 1148: adopt the respiratory care interstate compact. (signed) - HB 1149: adopt the athletic trainer licensure 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/306476.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 1148: adopt the respiratory care interstate compact.](https://policyrisk.com/state-bill/SD-HB1148-2026) - [HB 1149: adopt the athletic trainer licensure compact.](https://policyrisk.com/state-bill/SD-HB1149-2026) - [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) - [South Dakota bills](https://policyrisk.com/states/south-dakota/bills) - [South Dakota state hub](https://policyrisk.com/states/south-dakota) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/SD-SB96-2026 (as of 2026-10-12).