S.D. Codified Laws § 10-12A-4

Current through the 2024 Legislative Session
Section 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.

SDCL 10-12A-4

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.
Amended by S.L. 2015, ch. 63,s. 4, eff. 7/1/2015.