Seal SD

📅 Implementation Plan: Making the Core GRT Plan a Reality

🏛️ SEAL SD Details the Path Forward

At SealSD.com, we’re committed to turning the Core GRT Plan—part of the Maximum Liberty Plan (Plan 2)—into action for South Dakotans. This plan replaces all state taxes with a single 5% Gross Receipts Tax (GRT), generating $3.6 billion and saving you $3,000–$5,000 annually by eliminating property taxes. Once voters approve the constitutional amendment in November 2026, we need a clear roadmap to implement the plan effectively. This page outlines the timeline, administrative steps, and oversight mechanisms to ensure a smooth transition, leveraging the South Dakota Department of Government Efficiency (SD-DOGE) to maintain transparency and accountability every step of the way.

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📆 Timeline: From Approval to Action

The Core GRT Plan will take effect after voter approval, with a structured timeline to ensure all systems are ready:

• November 2026: Voter Approval
  South Dakotans vote “Yes” on the Core GRT Plan amendment during the general election. The amendment passes with a majority (or 60% if the new threshold applies), locking in the 5% GRT and eliminating property taxes.
• January 2027: Legislative Session
  The South Dakota Legislature convenes to pass enabling legislation, codifying the GRT structure, exemptions (small businesses, veterans, seniors, military), and rebates ($200 per resident). SD-DOGE begins drafting oversight protocols.
• July 1, 2027: Effective Date
  The Core GRT Plan takes effect at the start of the fiscal year. Property taxes are officially eliminated, and businesses begin paying the 5% GRT on their revenue. State agencies distribute funds: $960 million to schools, $1.5 billion to local governments, and $1.14 billion to state services.
• January 2028: First Rebates Distributed
  In-state residents (6+ months in South Dakota) receive their $200 rebates, totaling $60 million for 300,000 residents. SD-DOGE releases its first annual transparency report on GRT revenue and spending.

Analogy for Clarity: Rolling out the Core GRT Plan is like setting up a big picnic—voters say “Yes” in November 2026 to make the picnic free, picnic planners set the rules by January 2027, the picnic starts on July 1, 2027, with free spots for all, and by January 2028, everyone gets their picnic gift cards while the picnic watchdog keeps things fair!

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🔧 Administrative Steps: Building the Framework

Implementing the Core GRT Plan requires careful administrative changes to ensure a seamless transition for businesses, residents, and government agencies:

• Tax Collection System: The South Dakota Department of Revenue will update its systems to collect the 5% GRT from businesses, replacing sales tax and property tax mechanisms. Businesses will file GRT payments quarterly, with exemptions (e.g., small businesses under $100,000, military families) processed via an online portal.
• Revenue Distribution: State agencies will allocate the $3.6 billion GRT revenue according to the plan: $960 million to schools (locked in by law), $1.5 billion to local governments (distributed by population share, e.g., Rapid City gets $232.2 million), $1.14 billion to state services, and $95.8 million for rebates and projects.
• Rebate Program: The Department of Revenue will establish a rebate system, verifying residency (6+ months) through voter records or utility bills. Rebates ($200 per person) will be distributed via direct deposit or mailed checks starting January 2028.
• Public Education Campaign: SEAL SD will partner with state agencies to educate businesses and residents on the GRT, exemptions, and rebates through workshops, online guides, and community events in places like Sioux Falls and Watertown.

Analogy for Clarity: Setting up the picnic means switching from snack fees to a single picnic cake fee—picnic organizers update their picnic payment system, share the picnic cake slices with schools and towns, hand out picnic gift cards, and teach everyone the new picnic rules so no one misses out!

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🕵️ Oversight with SD-DOGE: Ensuring Accountability

The South Dakota Department of Government Efficiency (SD-DOGE) will play a critical role in overseeing the Core GRT Plan’s implementation, ensuring transparency and accountability:

• Annual Audits: SD-DOGE will conduct annual audits of the $3.6 billion GRT revenue, verifying that funds are allocated as promised—$960 million to schools, $1.5 billion to local governments, $1.14 billion to state services, and $95.8 million for rebates and projects.
• Citizen Oversight Committee: SD-DOGE will establish a citizen oversight committee to monitor implementation, ensuring exemptions (e.g., military families, $4.78 million cost) and rebates ($60 million) are distributed fairly. The committee will have the power to recommend corrective actions if discrepancies arise.
• Transparency Reports: SD-DOGE will publish annual transparency reports, accessible to all South Dakotans, detailing GRT revenue, spending, and exemption impacts. These reports will be available online and at public libraries in counties like Pennington and Minnehaha.
• Waste Elimination: SD-DOGE will use Zero-Based Budgeting (ZBB) to review state spending, cutting waste and ensuring every dollar of the $3.6 billion serves South Dakotans effectively.

Analogy for Clarity: SD-DOGE is our picnic watchdog—it checks the picnic cake slices, makes sure everyone gets their picnic share, tells everyone how the picnic budget is spent, and trims any extra picnic snacks that aren’t needed, keeping the picnic honest and fair!

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💡 Why It Works: A Smooth Transition to Tax Freedom

This implementation plan ensures the Core GRT Plan delivers on its promises with minimal disruption:

• Clear Timeline: The phased approach—from voter approval in November 2026 to rebates in January 2028—gives businesses and residents time to adapt.
• Efficient Administration: Updating tax systems and distributing funds through existing state agencies ensures a streamlined process.
• Robust Oversight: SD-DOGE’s audits, citizen oversight, and transparency reports guarantee accountability, protecting your tax dollars.
• Immediate Benefits: Starting July 1, 2027, you’ll save $3,000–$5,000 annually on property taxes, with $200 rebates per person following in 2028, boosting your financial freedom.

Analogy for Clarity: Our picnic plan sets up the picnic step by step—voters say “Yes,” picnic organizers get ready, the picnic starts with free spots, and the picnic watchdog makes sure everything runs smoothly, so you can enjoy $3,000 more in your picnic wallet right away!

📂 Learn More

• 🌄 Our Vision for South Dakota
  The future we’re building — bold, free, and family-first.
• 📊 End Property Tax: GRT Plan
  How the 5% Gross Receipts Tax will replace property taxes — and why it works.
• 📈 Revenue Verification
  Ensuring every dollar is accounted for — transparency you can trust.
• 🛡️ Safeguards to Protect Homes
  No tricks, no traps — just locked-in protections you can count on.
• 🕵️ SD-DOGE: Our Government Watchdog
  Efficiency, oversight, and a watchdog that works for the people.
• 👉 Get the Facts
  Will Prices Go Up?: Debunk myths about price increases under the GRT.
• 🚜 Family Farms & Ranches
  How the GRT protects and empowers South Dakota’s agricultural backbone.
• 👨‍👩‍👧‍👦 For Our Kids’ Future
  Building a legacy of freedom and opportunity for the next generation.
• 🏛️ South Dakota First
  Prioritizing our people, our values, and our future — always.
• 🆕 What’s New?
  Stay updated on the latest developments and announcements.