Listening to South Dakotans Talking

How South Dakota collects and spends money should reflect its citizens’ shared values — the consensus about needed public services and how they should be financed. That belief prompted a facilitated community dialog process by the South Dakota Budget & Policy Project. Called… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

Joint Appropriations Committee shares full amendment packet with public via Internet

Repeating their practice of last year, the Joint Appropriations Committee has published on its internet site the Proposed Amendments to the General Appropriations Bill for FY13 (SB197).    The Legislative Research Council posted the full list… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

Extra revenue creates opportunity to address critical need

Revenue projections adopted by the Joint Appropriations Committee on Friday 2-24-12 reflect an expected increase over those contained in Governor’s proposed budget. 

Bottom line?  The legislature expects an $12.1 million additional revenue in the current fiscal year (FY12) and an additional $9.7 million in FY13.  This offers the legislature some additional… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

HB 1214 – a food tax sunset  compared to HB 1216 a food tax swap

On 2-7-12 the South Dakota House Taxation committee will look at two bills using different approaches to removing state sales tax from groceries. 

HB 1214 proposes a food sales tax sunset, using 1/2 cent decreases to phase out the… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

SD Summer tax exemption study – what happened, what didn’t happen…

The 2012 legislative summer study concluded their study of sales tax exceptions using less than half of the five days proposed for the process.

Here is a look at what they did.  And what they didn’t do.

They did:… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

Sales tax review committee member appointed

On Monday, May 9, 2011, the Executive Board of the South Dakota Legislature named fifteen legislators to the Sales Tax Review Summer Study Committee.  Click here for the list of members.

These legislators will examine exemptions to the state sales taxes.  According to South… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

• Fiscal Tools that could help inform South Dakotas budget decisions
• South Dakota Legislature decides to study sales tax exemptions
• Tax Expenditure Report design checklist
• Links to Tax Expenditure Reports produced by other state
• Map of States that produce Tax Expenditure Reports

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

Information for each state report is listed in the following order:
Title, Years Covered, Author, Most Recent Release Date, Frequency, and Website (if any)

Alabama

None

Alaska

Revenue Sources Book, Chapter 3, The Role of Credits in Public Policy, FY08 – FY10, Alaska Department of Revenue, Tax Division, December… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

A tax expenditure report is one of several fiscal tools that could help inform South Dakota budget decisions

 
South Dakota, like most states, is struggling to maintain essential state services while resolving a structural deficit.  Many states take advantage of budget analysis tools that help clarify the options and… Read more

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

Forty-three of fifty states and the District of Columbia produce Tax Expenditure Reports.

A well-designed Tax Expenditure Report can increase transparency, improve accountability and save tax-payer dollars.  The quality of Tax Expenditure Report design varies between states. 

Data Source:  Center for Budget & Policy Priorities

 Print This Entry |  Email This Entry

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
•