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South Dakota HouseSB 96

authorize the imposition of a county option gross receipts tax to reduce owner-occupied property taxes.

Passed 48–19Bipartisan

What it does: Allows counties, by ordinance, to impose a gross receipts tax of up to one-half percent on sales taxable under the state sales tax, with proceeds credited against county property taxes, starting with owner-occupied property. (AI-written summary of the bill; the official record shows the exact version voted)

Question before the chamber: Do Pass Amended

Read the official record ↗

The tally

Yes 48 · No 19 · Not voting 3

Bar: green = yes, brown = no, striped = not voting.

Votes by party
PartyYesNoNot voting
Democrats320
Republicans45173

Most Democrats voted yes; most Republicans voted yes. 19 members voted against their party’s majority.

Voted against their party’s majority

The full roll (70)

“Not voting” is a recorded non-vote, not a reason for the absence. Parties come from public rosters; how we count.