State of South Dakota

South Dakota Legislature

2010 Session Subject Index

Taxes

Bill Title
HB 1009 revise certain provisions regarding the documentation of data used to make adjustments for factors that affect the capacity of the land to produce agricultural products during the assessment process.
HB 1030 revise certain provisions regarding references to the Internal Revenue Code.
HB 1033 permit and regulate the blending of natural gasoline and ethyl alcohol and to provide for an ethanol broker license.
HB 1041 revise the discount on the sales of cigarette tax stamps to distributors.
HB 1050 revise the per student allocation for the state aid to general education formula.
HB 1051 equate, within certain limits, the annual percentage increase in per student funding for general education and for special education to the projected change in state general fund revenue, and to require the Legislature to estimate general fund revenues for the current fiscal year and the next fiscal year.
HB 1060 provide certain tax refunds for new or expanded wind energy facilities.
HB 1065 establish quarterly escrow payments by nonparticipating tobacco manufacturers.
HB 1084 set certain property tax levies and to provide for their application.
HB 1094 subject the gross receipts of contractors engaged in realty improvement contracts for certain municipal utilities to the contractor's excise tax instead of the alternative contractor's excise tax and to declare an emergency.
HB 1099 permit taxing districts to revise the base amount of revenue payable from property taxes.
HB 1123 repeal the income tax imposed on banks and financial corporations.
HB 1124 repeal the premium and annuity tax imposed on insurance companies.
HB 1126 require property owners of a homestead who are delinquent in paying their property taxes to notify the county treasurer when they meet certain age requirements.
HB 1138 create certified technology parks or certified sites to enhance knowledge and tech-based economic development.
HB 1166 clarify the locations where the local boards of equalization may meet.
HB 1179 revise certain provisions concerning the period within which tax deeds may be procured.
HB 1185 provide property tax benefits to the surviving spouses of certain disabled veterans.
HB 1197 revise certain provisions concerning railroad tax credits.
HB 1198 allow municipalities to impose an additional penny sales and use tax for a limited period of time for a specified use.
HB 1201 provide that certain tax laws applicable on December 31, 2009, apply to certain wills and trusts that refer to federal estate and generation-skipping transfer tax laws, and to declare an emergency.
HB 1202 require the director of equalization to use certain factors and adjustments to assess agricultural land and to allow the Department of Revenue and Regulation to assess certain agricultural land.
HB 1209 revise certain property tax limitations.
HB 1210 prohibit companies from charging for amounts paid in premium taxes on annuities.
HB 1211 exempt investment gains from the tax levied on premiums and consideration for annuities for section 1035 exchanges.
HB 1237 revise certain provisions regarding the refunds for new or expanded agricultural facilities and the refunds for new or expanded business facilities and to declare an emergency.
HB 1246 revise the definition of new business facilities that are eligible for certain tax refunds and to declare an emergency.
HB 1252 revise certain provisions related to the payment in lieu of taxes for certain housing projects exempt from property taxation.
HB 1255 lower the state sales and use tax on certain food items and to increase the rate of taxation for the sales and use tax on certain goods and services.
HB 1266 assess and tax certain outdoor sign structures as real property.
HB 1270 revise the conditions pursuant to which the state may enter into tax collection agreements with Indian tribes.
HJR 1002 Proposing and submitting to the electors at the next general election a new section to Article XI of the Constitution of the State of South Dakota, relating to the imposition of a corporate income tax.
HJR 1006 Proposing a constitutional amendment to revise the legislative vote required to impose, increase, or authorize taxes.
SB 1 increase certain registration fees and taxes for the use of motor vehicles on the public highways and to declare an emergency.
SB 28 provide relief from liability from a sales and use tax rate change in certain circumstances.
SB 29 revise the exemption of direct mail postage and to define direct mail for certain tax purposes.
SB 30 revise certain provisions regarding the issuance of tax refunds for the construction of agricultural processing or new business facilities.
SB 31 update certain provisions regarding the reimbursable expense exemption from the sales and service tax allowed licensed accountants.
SB 33 revise certain provisions relating to delinquent tax accounts.
SB 58 revise certain real property taxes for small renewable energy facilities.
SB 59 revise certain contractors' excise tax refunds for small power production facilities.
SB 66 make an appropriation to fund property tax and sales tax refunds for certain elderly persons and persons with a disability.
SB 67 revise the property tax levies for the general fund of a school district.
SB 77 provide for certain sales and use tax refunds regarding certain storage facilities.
SB 78 revise the total amount of revenue payable to municipalities from taxes on real property.
SB 93 exempt certain small wind energy facilities from property taxation.
SB 94 provide for the establishment of rural community-based energy development projects.
SB 123 suspend certain tax refunds, to suspend the issuance of permits providing tax refunds for certain facilities and productions, to suspend the issuance of permits allowing a lower rate of taxation for certain facilities, and to declare an emergency.
SB 124 establish the per student allocation for FY 2011, and to revise the index factor in the state aid to education formula.
SB 128 allow certain taxing districts to exceed the maximum property tax levy as the median level of assessment is adjusted.
SB 129 revise the taxable percentage of property for nonagricultural and owner-occupied property classifications.
SB 146 revise, under certain circumstances, the vote required to allow a public body to issue bonds.
SB 153 equalize certain maximum general fund levies for school districts.
SB 171 create an additional classification of real property and provide for its assessment and to revise certain provisions concerning the taxation of such property.
SB 172 revise the definition for environmental upgrades used to provide a property tax exemption for coal-fired power plants.
SB 181 temporarily increase the state sales and use tax to fund the state budget shortfall and to declare an emergency.
SB 182 provide for the annual adjustment of certain fuel tax rates.
SB 184 revise certain provisions concerning the taxes imposed by water development districts and the addition and withdrawal of territory for water development districts.
SB 192 modify distributions from the wind energy tax fund.
SB 195 revise the refunds for new or expanded agricultural facilities and new or expanded business facilities and to sunset the refunds for new or expanded agricultural facilities and new or expanded business facilities.