SB 68 appropriates $2,652,561 from the general fund to the state fire suppression special revenue fund to cover costs for suppressing wildfires across South Dakota. The bill authorizes the Department of Public Safety to approve payments for firefighting expenses and declares an emergency to allow immediate spending. Unspent funds must revert to the general fund per state law. This is a one-time funding measure specifically for active wildfire suppression efforts, not prevention or recovery.
SJR 504 proposes a constitutional amendment to allow South Dakota to authorize mobile and electronic wagering on sporting events. The amendment requires such wagering to be offered only through licensed Deadwood casinos with servers located within Deadwood, and mandates that 90% of tax revenue from these wagers must fund statewide property tax relief or reductions. If approved by voters, this would change the state constitution to permit this new form of betting, which is currently restricted under existing gambling laws. The amendment must be voted on by South Dakota residents at the next general election to take effect.
HB 1118 appropriates $1,720,000 to fund the design and construction of a new wean-to-finish barn addition at South Dakota State University's swine research facility. The bill directly affects SDSU's agricultural programs and swine research operations by enabling facility upgrades for raising pigs from weaning to market weight. Key provisions include allowing cost adjustments for inflation (up to 125% of the initial amount), accepting external funds (like federal grants or donations), and declaring an emergency to expedite funding. The bill does not alter existing laws but provides specific funding for this infrastructure project.
HB 1137 allocates $40 million from state funds for the design and construction of a new athletic facility at the University of South Dakota. The facility will include an indoor track, practice areas, seating for 2,000 spectators, and supporting amenities like locker rooms and training spaces. The bill allows for cost adjustments up to 125% of the original estimate to account for inflation or regulatory changes, and declares an emergency to expedite the project. Unspent funds would revert per state procedures, and the project cannot create state debt or liens. The bill directly affects the University of South Dakota's athletic programs and facilities.
SB 239 modifies South Dakota's reinvestment payment program for businesses that complete qualifying projects. It requires project owners to submit detailed affidavits within six months of completion, including costs, tax payments, contractor lists, and project details, to qualify for rebates. The bill creates a dedicated fund to reimburse businesses for South Dakota sales, use, and contractors excise taxes paid on approved projects, while exempting gross receipts from these taxes for qualifying projects. It also sets clear deadlines for filings and specifies that costs beyond three years from construction (with possible one-year extension) are ineligible for rebates. This directly affects businesses completing projects under the program who seek tax rebates on eligible construction expenses.
SB 205 revises drone registration fees in South Dakota, charging 1.5% of purchase price for agricultural drones and 2% for all other drones. The collected fees fund a new "drone aviation fund" administered by the Board of Technical Education to support drone training grants at state technical colleges. This bill directly affects drone owners (especially agricultural users) by changing their registration tax rates and creating a dedicated funding source for drone industry workforce development. The fund will receive all drone registration fees and interest, with expenditures requiring annual budget approval. The bill does not apply to small unmanned aircraft systems covered under federal regulations.
SB 226 increases the payout limit for video lottery machines (allowing more than $1,000 per bet) and redirects excess revenue from video lottery gaming into a new fund. Specifically, after $165 million annually is deposited into the video lottery operating fund, any additional state share of video lottery revenue must go to the "residential tax reduction fund." This fund, administered by the Department of Revenue, provides property tax relief for owner-occupied single-family homes. The bill changes how video lottery revenue is distributed but does not alter the current 50% state share of net machine income.
SB 235 prevents utilities from raising residential electricity rates to cover data center costs, requiring data centers to pay all associated infrastructure expenses directly. It mandates data center operators to report water usage to local providers and the state board, with public disclosure of semi-annual water consumption data. The bill preserves local government authority to regulate data center construction and operations, and exempts data center purchasing from certain taxes. These provisions directly affect residents (by shielding them from cost shifts), data center operators (requiring direct payment and reporting), and local governments (retaining regulatory power).
This bill exempts sales tax on enterprise information technology equipment and computer software purchased for use in South Dakota's qualified data centers. It directly affects data center owners, operators, or tenants (referred to as "qualified businesses") who meet specific criteria, such as having facilities classified as real property subject to taxation and equipped with fire suppression systems. The key mechanism requires businesses to submit documentation to the Department of Revenue to verify eligibility and maintain annual certification. To retain the exemption, businesses must also ensure electric service agreements avoid shifting costs to other customers and confirm water usage compatibility with local providers. The tax exemption applies to equipment like servers, cooling systems, power infrastructure, and security systems used exclusively in these facilities.
HB 1058 requires online betting platforms offering pari-mutuel wagering on horse or dog races to obtain a specific license from South Dakota. It clarifies that both in-state operators (with a physical presence) and out-of-state operators must pay a tax of 1.5% on South Dakota contributions, while multi-jurisdictional hubs pay 0.25% (with portions going to racing and breeding funds). The bill specifies that tax revenue will fund the state, a special racing revolving fund, and a South Dakota-bred racing fund. This applies only to online wagering for authorized horse and dog races, updating existing tax and licensing rules.
