SB7

Modify the tax rate on gold severed in this state.

Introduced·1/13/26
Introduced Text

Changes the tax rate on gold severed in South Dakota to one percent of the market value.

South Dakota SB7 modifies the tax rate on gold severed within the state. It changes the tax from a fixed amount per ounce to one percent of the market value of the gold. The market value is defined as the average London Bullion Market Association price of gold over the quarter in which the gold was severed.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

DDDD
4
6
RRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Deferred to the 41st legislative day

7 Yea

RRRRRRR

0 Nay

Calendar

Jan 21

12:00 AM

Senate Taxation Hearing

Jan 16

12:00 AM

Senate Taxation Hearing

History

Jan 21

Senate

Scheduled for hearing S.J. 1

Jan 21

Senate

Taxation Deferred to the 41st legislative day, Passed, YEAS 7, NAYS 0. S.J. 3

Jan 16

Senate

Scheduled for hearing