Scope
South Dakota Senate Bill 234 (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 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 amended in committee and deferred to the 41st legislative day on 18 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
- 18 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 Senate Bill 234 of 2026 proposed a sales and use tax exemption for equipment and software used in qualified data centers, conditioned on electric service terms that avoid cost shifting and on notice to local water providers. The Senate State Affairs Committee amended it and deferred it to the 41st legislative day on 18 February 2026, 5 to 4.
What this does not establish
- The record describes the bill as introduced; the index shows no later version was enacted.
- A committee amendment was adopted before the bill ended; the amended text was not opened.
- 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/301286.pdf
- South Dakota Legislature, 2026 Index, Bill History Report (Senate Bill 234) Documented last action and death day