Scope
South Dakota House Bill 1005 (2026), as introduced, would have exempted from sales and use tax the sale of enterprise information technology equipment or computer software used in a qualified data center, for fifty years after the qualifying date, for qualified businesses whose electric service is under an agreement or rate schedule that avoids shifting costs to other customers and that give notice to local water providers. It was deferred to the 41st legislative day on 4 February 2026.
- Geographic scope
- South Dakota
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- South Dakota Legislature
Dates
- Adopted
- No adoption day is recorded
- Effective
- Never took effect (did not pass)
- Scheduled expiration
- None scheduled
- Ended
- 4 February 2026
- Completion condition
- None stated
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
South Dakota House Bill 1005 of 2026 proposed a fifty-year sales and use tax exemption for equipment and software used in qualified data centers, conditioned on electric service terms that avoid shifting costs to other customers and on notice to local water providers. The House State Affairs Committee deferred it to the 41st legislative day on 4 February 2026.
What this does not establish
- The record describes the bill as introduced; the index shows no later version was enacted.
- Deferral to the 41st legislative day, a day the session does not reach, is how South Dakota committees end a bill; the end date recorded here is that day.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- No related action is recorded.
Sources
https://mylrc.sdlegislature.gov/api/Documents/291571.pdf
- South Dakota Legislature, 2026 Index, Bill History Report (House Bill 1005) Documented last action and death day