South Dakota

Senate Bill 177 (2025) data center sales and use tax refund (did not pass)

Legislation introduced (any outcome)

Did not pass This measure did not pass.

Scope

South Dakota Senate Bill 177 (2025 session) would have provided a sales and use tax refund for goods and services related to data center operations, according to its official title. The Senate Taxation Committee recommended it do pass as amended on 7 February 2025; on 13 February 2025 the Senate vote on the amended bill was 17 yeas and 18 nays, an intent to reconsider was filed, and on 18 February 2025 the journal records no motion to reconsider. The bill did not pass the Senate and has no later action.

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
See completion condition
Ended
13 February 2025
Completion condition
Did not pass: the Senate vote of 13 February 2025 was 17 yeas to 18 nays, and no motion to reconsider was made on 18 February 2025.
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's Senate Bill 177 in the 2025 session would have created a sales and use tax refund for goods and services related to data center operations. After committee approval with amendments, it fell one vote short on the Senate floor on 13 February 2025 (17 yeas, 18 nays), and no motion to reconsider was made on 18 February 2025. It did not become law. The 2026 data center tax exemption proposals (House Bill 1005 and Senate Bill 234) are separate records.

What this does not establish

  • The scope comes from the official bill title and the Legislature's action log and roll-call data (official API); the bill text and the committee amendments were not opened, so refund terms are not restated.
  • The stored end day is the day of the failed Senate vote; the reconsideration window closed on 18 February 2025, which is recorded in the completion condition rather than as a second end date.

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

Primary source

https://sdlegislature.gov/Session/Bill/25901

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