SDCL § 10-12A-4 — Agreement to collect taxes for tribes--Fee

The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:
(1) The retail sales and service tax imposed by chapter 10-45 ;
(2) The use tax imposed by chapter 10-46 ;
(3) The contractors' excise tax imposed by chapter 10-46A ;
(4) The alternate contractors' excise tax imposed by chapter 10-46B ;
(5) The cigarette tax imposed by chapter 10-50 ;
(6) The motor vehicle excise tax imposed by chapter 32-5B ;
(7) The fuel excise tax imposed by chapter 10-47B ;
(8) The wholesale tax on tobacco products imposed by chapter 10-50 ;
(9) The amusement device tax imposed by chapter 10-58 ;
(10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D ;
(11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E .
The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.