South Dakota legislation · 101st Legislature (2026)
South Dakota SB195: repeal the expiration of a reduction in certain gross receipts and use tax rates.
Status: Failed, February 18, 2026
What the bill says
An Act to repeal the expiration of a reduction in certain gross receipts and use tax rates.
From the introduced text, January 29, 2026:
An Act to repeal the expiration of a reduction in certain gross receipts and use tax rates. Be it enacted by the Legislature of the State of South Dakota: Section 1. That 2023 Session Laws, chapter 32, § 19, be REPEALED: [DELETED: Section 19.] [DELETED: The amendments to the Code sections in sections 1 to 17, inclusive, of this Act are repealed on June 30, 2027, and those Code sections will revert in word and substance to that which existed immediately prior to the effective date of this Act.] Underscores indicate new language. [DELETED: Overstrikes] indicate deleted language.
Sponsors
- Jon Hansen (R, HD-025) · primary sponsor
- Chris Karr (R, SD-011) · primary sponsor
- Karla Lems (R, HD-016)
- Kaley Nolz (R, HD-020)
- Al Novstrup (R, HD-003)
- Marty Overweg (R, HD-021)
- Carl Perry (R, 03)
- Mykala Voita (R, SD-021)
Latest actions
- : Reconsidered
- : Intent to reconsider
- : Do Pass
- : Deferred to another day
- : Deferred to another day
- : Do Pass
- : Scheduled for hearing
- : First read in Senate and referred to Committee on Appropriations
Votes
- Reconsidered (February 17, 2026): 16 yea, 17 nay, failed
- Do Pass (February 6, 2026): 6 yea, 3 nay, passed
- Do Pass (February 6, 2026): 17 yea, 17 nay, failed
Subjects: Retail Sales and Service Tax, Taxation, Session Laws
Common questions
- What is SB195?
- SB195 is a bill in the South Dakota Legislature (101st Legislature (2026)): repeal the expiration of a reduction in certain gross receipts and use tax rates.
- What does SB195 do?
- In its own words: An Act to repeal the expiration of a reduction in certain gross receipts and use tax rates.
- What is the status of SB195?
- Failed as of February 18, 2026. Latest action: Reconsidered (February 18, 2026).
- Who sponsored SB195?
- Jon Hansen (R, HD-025), with 7 co-sponsors.
- Where is the official record for SB195?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27010
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.