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Sioux Falls

Lincoln County debates how to implement South Dakota's newest sales tax law

Officials divided on whether Gov. Rhoden's SB 96 allows direct referral to voters by commissions

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Todd Epp
Mar 26, 2026
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Confusion over how new county sales tax authority can be referred to voters is already surfacing days after Gov. Larry Rhoden’s property tax relief plan earned final passage in the South Dakota Legislature.

Senate Bill 96 had Lincoln County commissioners clashing Tuesday as they bickered about their authority to establish a half-penny sales tax in their jurisdiction that would generate funds to offset owner-occupied homeowners’ property tax bills.

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Mar 23
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