Scope
South Dakota Senate Bill 235 (2026), as introduced and titled the Data Center Bill of Rights for Citizens, would have exempted purchases made by a data center from sales and use tax, required data center operators to pay all costs of providing electricity to the data center, barred the state from preempting local regulation of data centers, and required water-supply determinations and semi-annual water-use reports to the Board of Water Management. It was 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 235 of 2026 proposed a data center sales and use tax exemption together with utility cost, local authority and water provisions. The Senate State Affairs Committee amended it, rejected a do-pass motion 4 to 5 and deferred it to the 41st legislative day on 18 February 2026. A different bill with the same short title, Senate Bill 135, was enacted.
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.
- Related, not a replacement Separate electric service terms and water reporting for data centers (In effect)
Sources
https://mylrc.sdlegislature.gov/api/Documents/301287.pdf
- South Dakota Legislature, 2026 Index, Bill History Report (Senate Bill 235) Documented last action and death day