KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to South Dakota

SB7 • 2026

modify the tax rate on gold severed in this state.

modify the tax rate on gold severed in this state.

Land Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Rohl
Last action
2026-01-21
Official status
Scheduled for hearing
Effective date
Not listed

Plain English Breakdown

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

modify the tax rate on gold severed in this state.

modify the tax rate on gold severed in this state.

What This Bill Does

  • modify the tax rate on gold severed in this state.
  • Official keyword topics: Minerals Taxation Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4814/Detail">Rohl</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4781/Detail">Larson</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4807/Detail">Reed</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4827/Detail">Vilhauer</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4837/Detail">Wipf</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4835/Detail">Zikmund</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4824/Detail">Uhre-Balk</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4778/Detail">Kull</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4791/Detail">Muckey</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.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

7A

None

Filed

Plain English: 7A 101st Legislative Session 7 2026 South Dakota Legislature Senate Bill 7 Introduced by: Senator Rohl Underscores indicate new language.

  • 7A 101st Legislative Session 7 2026 South Dakota Legislature Senate Bill 7 Introduced by: Senator Rohl Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 7A FOR THE INTRODUCED BILL An Act to modify the tax rate on gold severed in this state , and to repeal an 1 additional tax on gold severed in this state.
  • 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.
7B

None

Filed

Plain English: 7B 101st Legislative Session 7 2026 South Dakota Legislature Senate Bill 7 Introduced by: Senator Rohl Underscores indicate new language.

  • 7B 101st Legislative Session 7 2026 South Dakota Legislature Senate Bill 7 Introduced by: Senator Rohl Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 7B FOR THE INTRODUCED BILL An Act to modify the tax rate on and tax distributions for gold severed in this state, 1 and to create a new fund for rural water infrastructure projects.
  • 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.
7C

None

Filed

Plain English: 7C 101st Legislative Session 7 2026 South Dakota Legislature Senate Bill 7 Introduced by: Senator Rohl Underscores indicate new language.

  • 7C 101st Legislative Session 7 2026 South Dakota Legislature Senate Bill 7 Introduced by: Senator Rohl Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 7C FOR THE INTRODUCED BILL On the Introduced bill, delete the previously adopted amendment (7B), to read as follows: An Act to modify the tax rate on gold severed in this state.
  • 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1.

Bill History

  1. 2026-01-21 Senate Taxation

    Deferred to the 41st legislative day

  2. 2026-01-21 Senate Taxation

    Scheduled for hearing

  3. 2026-01-16 Senate Taxation

    Motion to amend

  4. 2026-01-16 Senate Taxation

    Motion to amend

  5. 2026-01-16 Senate Taxation

    Scheduled for hearing

  6. 2026-01-13 Senate

    First read in Senate and referred to Senate Taxation

Official Summary Text

modify the tax rate on gold severed in this state.
Official keyword topics:
Minerals
Taxation
Official sponsor note: Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4814/Detail">Rohl</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4781/Detail">Larson</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4807/Detail">Reed</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4827/Detail">Vilhauer</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4837/Detail">Wipf</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4835/Detail">Zikmund</a> and Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4824/Detail">Uhre-Balk</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a>, <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4778/Detail">Kull</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4791/Detail">Muckey</a>

Current Bill Text

Read the full stored bill text 
26.87.21 101st Legislative Session 7

2026 South Dakota Legislature
Senate Bill 7

Introduced by: Senator Rohl

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to modify the tax rate on gold severed in this state. 1
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2
Section 1. That § 10-39-43 be AMENDED: 3
10-39-43. For the privilege of severing precious metals in this state, there There 4
is imposed on each person severing gold in this state, a severance tax of four dollars per 5
ounce of one percent of the market value of gold severed by the person in this state. 6
For purposes of this section, "market value" means the average London Bullion 7
Market Association price of gold, over the calendar quarter in which the gold was severed. 8