South Dakota 2024 Regular Session

South Dakota Senate Bill SB137

Introduced
1/24/24  
Refer
1/24/24  
Report Pass
2/12/24  
Engrossed
2/13/24  
Refer
2/14/24  
Report Pass
2/27/24  

Caption

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

Impact

If enacted, SB137 would directly impact state tax regulations by ensuring that the benefits of reduced gross receipts and use tax rates do not lapse as initially scheduled. This legislative move suggests a commitment to maintaining favorable tax conditions, possibly in an effort to stimulate economic growth. By ensuring these tax reductions remain in effect, the bill could potentially enhance state revenue collection by encouraging spending and investment among businesses and consumers.

Summary

Senate Bill 137 seeks to repeal the expiration date of a prior reduction in certain gross receipts and use tax rates in South Dakota. Originally implemented to provide temporary relief to taxpayers, this bill aims to make these tax reductions permanent, thereby establishing a more favorable fiscal environment for businesses and individuals. The intent appears to encourage economic activity in light of ongoing financial adjustments at both local and state levels.

Sentiment

The general sentiment surrounding SB137 seems to be cautiously optimistic among proponents who believe that maintaining these tax reductions will promote economic activity. However, there are also concerns that without a defined expiration, the state could face challenges in adjusting future budgets or potentially reduce revenue from various sectors. Lawmakers are thus divided, reflecting both a desire for lower taxes and a need to balance state finances.

Contention

Notable contention arises around the implications of making these tax reductions permanent. Critics argue that while immediate benefits may seem appealing, the long-term impacts on state revenue and funding for essential services could be detrimental. Opponents emphasize the necessity for a robust discussion on the fiscal implications, fearing that unintended consequences may arise from locking in these tax rates without adequate consideration for future economic conditions.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1137

Reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.

SD SB104

Reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.

SD SB112

Reduce certain gross receipts tax rates and a use tax rate, and to repeal a conditional reduction of certain gross receipts tax rates.

SD HB1094

Lower the state sales tax rate and the state use tax rate on food to zero percent, and to repeal a conditional reduction of certain gross receipts tax rates.

SD SB99

Authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.

SD HB1050

Authorize counties to issue bonds for certain expenditures funded by a gross receipts tax.

SD HB1197

Exempt funeral and burial services from the state gross receipts tax.

SD HB1028

Modify expiration dates and enforcement actions pertaining to pesticide applicator licenses.

SD HB1096

Lower the state sales tax rate and the state use tax rate on food to three and one-half percent.

SD HB1018

Repeal the authorized forfeiture of property used in the illegal capture of fish.

Similar Bills

No similar bills found.