Repeals tax exemption for certain health care facilities in South Dakota.

South Dakota SB161 repeals the tax exemption for certain health care facilities. The bill removes the exemption for wellness centers that link medical consultants with physical activity staff and programs. It also amends the tax rules for health care organizations or societies that use part of their property for non-health care purposes. The bill redefines the taxable portion of such properties based on their use and occupancy.

Repeals tax exemption for certain health care facilities in South Dakota.

South Dakota SB161 repeals the tax exemption for certain health care facilities. The bill removes the exemption for wellness centers that link medical consultants with physical activity staff and programs. It also amends the tax rules for health care organizations or societies that use part of their property for non-health care purposes. The bill redefines the taxable portion of such properties based on their use and occupancy.