State of South Dakota

South Dakota Legislature

2011 Session Subject Index

Taxation

Bill Title
HB 1001 revise certain provisions concerning the assessment of agricultural land.
HB 1002 revise certain provisions regarding the documentation of data used to make adjustments during the assessment process for factors that affect the capacity of the land to produce agricultural products.
HB 1025 revise certain provisions regarding references to the Internal Revenue Code.
HB 1028 revise the due dates of certain tax returns and remittances.
HB 1029 revise certain provisions concerning the taxation of telecommunications companies.
HB 1030 revise the provisions relating to placement of surplus lines insurance and tax allocation of surplus lines insurance.
HB 1064 deposit certain funds associated with snowmobiles and motorized boats into the state highway fund.
HB 1097 provide for the assessment of certain agricultural land as noncropland.
HB 1098 revise the limitation on the increases and decreases that may be made to the total taxable value of cropland and noncropland.
HB 1128 modify the registration of certain anemometer towers used for wind energy testing purposes.
HB 1131 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 1147 revise the taxation of rural electric companies with respect to receipts collected for compliance with certain environmental laws.
HB 1157 revise the rate of the insurance company premium and annuity taxes applied to court appearance bonds and to establish an annual fee for certificate of authority for domestic insurers issuing court appearance bonds.
HB 1167 provide for the taxation of severed mineral interests and to provide for the extinction of de minimis claims through the utilization of tax deeds.
HB 1187 provide for an interim study of the exemptions provided for the sales, use, and excise taxes imposed by the state.
HB 1190 exempt certain wind farms from taxation if located in an Indian reservation on land held in trust by the United States.
HB 1212 revise certain provisions regarding the county wheel tax.
HB 1222 temporarily increase the state sales and use tax to fund education and other budget needs and to declare an emergency.
HB 1226 impose additional real estate transfer fees on certain agricultural land and apportion the revenue to local taxing districts.
HB 1243 revise the property tax levies for the general fund of a school district.
HB 1248 extend the sunset of the one-half percent increase in the gross receipts tax imposed on visitor-related businesses.
SB 17 provide for a property tax exemption for certain property leased by the Science and Technology Authority.
SB 39 revise certain provisions regarding what organizations qualify for an exemption from sales tax as a relief agency or a religious educational institution.
SB 40 provide that the uniform administration of certain state taxes apply to the telecommunications gross receipts tax and to limit the application of the uniform administration of certain state taxes.
SB 41 define the term, sale at retail, for the purpose of determining what constitutes gross receipts of a telecommunications company subject to the telecommunications gross receipts tax.
SB 42 revise certain provisions regarding the exemption from the motor fuel tax for bulk fuel transfers into a terminal.
SB 59 revise certain provisions clarifying that counties are not responsible for constructing, repairing, and maintaining roads contained in improvement districts.
SB 63 repeal certain provisions regarding the reduction in state aid to education based upon the school district's general fund balance.
SB 67 reduce the minimum size for improvement districts.
SB 74 classify certain farm winery land as agricultural.
SB 75 revise the requirements for the annual conference held for the directors of equalization.
SB 78 repeal the provision that prohibits the use of federal income tax credits when assessing certain property.
SB 82 revise certain provisions regarding the general fund levies of school districts.
SB 89 clarify a municipality's ability to assess a fee for street maintenance.
SB 90 revise certain provisions concerning tax incremental districts.
SB 97 revise the membership of certain local boards of equalization.
SB 102 repeal an outdated provision regarding the assessment of property for school districts.
SB 112 repeal the provision that requires county treasurers to collect the oldest delinquent property tax first.
SB 145 revise the provisions concerning the types of taxes that the state may enter into compacts with Indian tribes.
SB 146 require certain notice requirements for retailers that do not have nexus in South Dakota which are selling tangible personal property, services, or products transferred electronically for use in South Dakota.
SB 147 expand the application of nexus for the purpose of collecting sales and use taxes owed to the state.
SB 152 revise certain provisions concerning state aid to education, to revise and provide for the adjustment of the per student allocation for the state aid to general education formula, and to revise certain property tax levies for the general fund of a school district.
SB 154 provide funding for education by temporarily increasing the state sales and use tax.
SB 160 repeal exemptions from sales and use taxes for certain security and commodity brokers.
SB 166 repeal certain sales tax exemptions relating to agricultural machinery parts, repairs, and maintenance.
SB 167 repeal certain sales and use tax exemptions.
SB 174 temporarily increase the state sales and use tax to fund the state budget shortfall and to declare an emergency.
SB 177 increase certain registration fees and taxes for the use of motor vehicles on the public highways.
SB 191 revise certain provisions providing for the sales tax on food refund program.
SB 196 modify the ethanol production incentive payment, to create the ethanol infrastructure incentive fund, to appropriate money to encourage the use of ethanol, and to make transfers into the ethanol infrastructure incentive fund and the revolving economic development and initiative fund.