State of South Dakota

South Dakota Legislature

2012 Session Subject Index

Taxes

Bill Title
HB 1001 revise certain provisions regarding the sales and use tax.
HB 1002 repeal the sales and use tax exemption for coins, currency, and bullion.
HB 1003 revise the limitation on the increases and decreases that may be made to the total taxable value of cropland and noncropland.
HB 1029 authorize the publication of the names of certain delinquent taxpayers.
HB 1057 revise certain provisions concerning the manner in which county wheel taxes are imposed.
HB 1075 allow certain property tax documents to be transmitted electronically.
HB 1078 allow certain structures or facilities previously used as an elevator to be classified as agricultural property.
HB 1093 revise certain property tax levies for the general fund of school districts.
HB 1101 repeal the taxes imposed on banks and financial corporations.
HB 1105 increase the energy minerals severance tax and to deposit the additional revenue in the education enhancement trust fund.
HB 1116 exempt bedding used for agricultural purposes from sales and use taxes.
HB 1125 clarify the definition of engaging in business in certain circumstances.
HB 1135 revise the 911 emergency surcharge, to revise the collection and distribution of the emergency surcharge revenue, to provide for point of sale collection of the prepaid wireless 911 emergency surcharge, and to provide funding for the upgrade of 911 emergency services.
HB 1136 revise the state aid to education formula and to make an appropriation.
HB 1138 declare that any person who maintains or provides roll-your-own cigarette machines at retail establishments are cigarette manufacturers.
HB 1159 exempt certain postage and markup for handling from sales and use taxes.
HB 1197 exempt air ambulance services from sales and use taxes.
HB 1201 revise certain provisions regarding tax refunds for energy related projects and facilities.
HB 1206 make an appropriation for emergency food assistance grants and to repeal the sales tax on food refund program.
HB 1207 exempt wind farms and other energy facilities from taxation if located on an Indian reservation on land held in trust by the United States.
HB 1209 exempt certain parts and components used in the construction of homebuilt aircraft from sales and use taxes.
HB 1214 to lower the state sales and use tax on certain food items if certain economic conditions occur.
HB 1228 provide tax refunds for certain energy projects.
HB 1237 assess agricultural land based on its actual use.
HB 1240 separately classify, assess, and tax agricultural land that is leased for certain purposes that restrict the use of the land.
HB 1250 permit counties and townships to levy a capital improvement property tax for highways, secondary roads, bridges, and culverts.
HB 1256 repeal the contractor's excise tax.
SB 17 require certain fuel tax returns and reports to be filed by electronic means and to require certain fuel taxes to be remitted by electronic transfer.
SB 18 revise certain provisions regarding references to the Internal Revenue Code.
SB 20 allow returns and return information to be disclosed to officers, employees, and legal representatives of the Office of the Attorney General and other state agencies and departments.
SB 49 revise the property tax levies for the general fund of a school district.
SB 61 exempt the production of certain plants and sod from sales and use taxes.
SB 73 repeal the provisions regarding the assessment of real property located in a floodplain.
SB 89 revise certain provisions regarding a municipality's ability to specially assess property for street maintenance.
SB 91 allow shareholders of corporations to represent corporations in property tax appeals at the Office of Hearing Examiners.
SB 92 exempt certain funeral services and expenses from sales and use tax.
SB 95 modify distributions from the wind energy tax fund.
SB 96 provide the assessment and payment of taxes on certain school and endowment mineral rights leases.
SB 100 modify the ethanol production incentive payment to include qualified producers of biobutanol.
SB 109 revise the definition of adjusted gross proceeds that are subject to the Deadwood gaming gross revenue tax.
SB 110 increase the maximum occupational tax that may be imposed on transient guests for business improvement districts.
SB 120 temporarily increase the state sales and use tax and to declare an emergency.
SB 123 revise how the taxes are applied to rural electric companies.
SB 124 revise per student allocation for state aid to education, to revise the property tax levies for the general fund of school districts, and to revise certain provisions concerning state aid and local effort.
SB 142 impose the sales tax on the gross receipts derived from renting mini-storage units, self-storage units, or storage space and the use tax on the use of mini-storage units, self-storage units, or storage space.
SB 170 repeal the large project development fund and the appropriation therefor, to provide tax rebates for certain energy projects, to establish and provide for the administration of the business incentive grant fund, and to make an appropriation for the business incentive grant fund.
SB 182 revise certain provisions concerning tax incremental districts.
SB 194 make an appropriation to fund tax refunds for elderly persons and persons with a disability, to revise the income eligibility requirements for property tax and sales tax refunds, and to declare an emergency.