repeal the expiration of a reduction in certain gross receipts and use tax rates.

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

repeal the expiration of a reduction in certain gross receipts and use tax rates.

repeal the expiration of a reduction in certain gross receipts and use tax rates.

What This Bill Does

• repeal the expiration of a reduction in certain gross receipts and use tax rates.
• Official keyword topics: Retail Sales and Service Tax Session Laws Taxation Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4773/Detail">Karr</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4800/Detail">Perry</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4829/Detail">Voita</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4758/Detail">Hansen</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4782/Detail">Lems</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4795/Detail">Nolz</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4796/Detail">Novstrup</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4799/Detail">Overweg</a>

Limits and Unknowns

• This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Official Summary Text

repeal the expiration of a reduction in certain gross receipts and use tax rates.
Official keyword topics:
Retail Sales and Service Tax
Session Laws
Taxation
Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4773/Detail">Karr</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4800/Detail">Perry</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4829/Detail">Voita</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4758/Detail">Hansen</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4782/Detail">Lems</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4795/Detail">Nolz</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4796/Detail">Novstrup</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4799/Detail">Overweg</a>

Current Bill Text

26.711.10 101st Legislative Session 195

2026 South Dakota Legislature
Senate Bill 195

Introduced by: Senator Karr

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to repeal the expiration of a reduction in certain gross receipts and use tax 1
rates. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That 2023 Session Laws, chapter 32, § 19, be REPEALED: 4
Section 19. The amendments to the Code sections in sections 1 to 17, inclusive, of 5
this Act are repealed on June 30, 2027, and those Code sections will revert in word and 6
substance to that which existed immediately prior to the effective date of this Act. 7