South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-12A-4

Agreement to collect taxes for tribes--Fee

Official textsdlegislature.gov12 subsections

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.

Last amended: Source: SL 1974, ch 105 , § 4; SL 1981, ch 86 , § 2; SL 1991, ch 89 , § 2; SL 2003, ch 54 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61 , § 1; SL 2006, ch 58 , § 23, eff. Mar. 2, 2006; SL 2010, ch 50 , § 1; SL 2015, ch 63 , § 4. Effective July 1, 2026 10-12A-4 . Agreement to collect taxes for tribes--Administrative 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

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