South Dakota SB 96: authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Status: Signed by the Governor on 2026-03-30 S.J. 548 (as of 2026-03-30)

State: South Dakota · Session: 2026 · Bill: SB 96

Subjects: Counties, Property Tax, Retail Sales and Service Tax, Taxation

Sponsors: Taxation

View South Dakota SB 96 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.