SB 96
  • Introduced
    Jan 20, 2026
  • Passed Senate
    Feb 20, 2026
  • Passed House
  • Became Law
SB 96
South Dakota Senate Bill
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authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.
Last Action See all actions
House • Feb 25, 2026: Referred to State Affairs, H.J. 446
Latest Bill Text See all bill texts
Senate Engrossed, 02/24/2026

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Votes
Feb 18, 2026, Senate
Taxation Do Pass, Passed YEAS: 7, NAYS: 0, S.J. 15
YES: 7
NO: 0
OTHER: 0
YES: 7

NO: 0

    OTHER: 0
    Sources
    Feb 23, 2026, Senate
    Do Pass Amended, Passed YEAS: 20, NAYS: 14, S.J. 359
    YES: 20
    NO: 14
    OTHER: 1
    YES: 20

    NO: 14

    EXCUSED: 1

    Sources
    Actions
    • Feb 25, 2026 | House
      • Referred to State Affairs, H.J. 446
    • Feb 24, 2026 | House
      • First Reading House, H.J. 423
    • Feb 23, 2026 | Senate
      • Motion to amend, Passed Amendment 96D, S.J. 358
      • Do Pass Amended, Passed YEAS: 20, NAYS: 14, S.J. 359
    • Feb 20, 2026 | Senate
      • Deferred to another day, Passed, S.J. 338
    • Feb 18, 2026 | Senate
      • Taxation Scheduled for hearing, S.J. 1
      • Taxation Do Pass, Passed YEAS: 7, NAYS: 0, S.J. 15
    • Jan 20, 2026 | Senate
      • First read in Senate and referred to Taxation, S.J. 67
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