Changes to Existing Law

26.906.13 26.906.14 101st Legislative Session 1233 2026 South Dakota Legislature House Bill 1233 HOUSE TAXATION ENGROSSED Introduced by: Representative Pourier Underscores indicate new language. Overstrikes indicate deleted language. An Act to modify provisions for a tax collection agreement with an Indian tribe. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That § 10-12A-4 be AMENDED: 3 10-12A-4. The department may enter into tax collection agreements with any 4 Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may 5 provide for the collection of any of the following state taxes and any tribal taxes imposed 6 by a tribe that are identical to the following state taxes: 7 (1) The retail sales and service tax imposed by chapter 10-45; 10-45, including the application 8 thereof under chapters 10-64 and 10-65; 9 (2) The use tax imposed by chapter 10-46; 9 10-46, including the application thereof under 10 chapters 10-64 and 10-65; 11 (3) The contractors' excise tax imposed by chapter 10-46A; 10 12 (4) The alternate contractors' excise tax imposed by chapter 10-46B; 11 13 (5) The cigarette tax imposed by chapter 10-50; 12 14 (6) The motor vehicle excise tax imposed by chapter 32-5B; 13 15 (7) The fuel excise tax imposed by chapter 10-47B; 14 16 (8) The wholesale tax on tobacco products imposed by chapter 10-50; 15 17 (9) The amusement device tax imposed by chapter 10-58; 16 18 (10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D; 17 19 and 20 (11) The excise tax on farm machinery, attachment units, and irrigation equipment 18 21 imposed by chapter 10-46E; 19 (12) The sales tax on remote sellers imposed by chapter 10-64; and 20 (13) The tax on marketplace providers imposed by chapter 10-65. 21 10-46E. 22 The agreement may provide for the retention by the department of an agreed-22 agreed-23 upon percentage of the gross revenue as an administrative fee. 23 24

26.906.14 26.906.15 101st Legislative Session 1233 2026 South Dakota Legislature House Bill 1233 HOUSE TAXATION ENGROSSED Introduced by: Representative Pourier Underscores indicate new language. Overstrikes indicate deleted language. ENROLLED AN ACT ENTITLED An Act to modify provisions for a tax collection agreement with an Indian tribe. 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1. That § 10-12A-4 be AMENDED: 3 10-12A-4. The department may enter into tax collection agreements with any 4 Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may 5 provide for the collection of any of the following state taxes and any tribal taxes imposed 6 by a tribe that are identical to the following state taxes: 7 (1) The retail sales and service tax imposed by chapter 10-45, including the application 8 thereof under chapters 10-64 and 10-65; 9 (2) The use tax imposed by chapter 10-46, including the application thereof under 10 chapters 10-64 and 10-65; 11 (3) The contractors' excise tax imposed by chapter 10-46A; 12 (4) The alternate contractors' excise tax imposed by chapter 10-46B; 13 (5) The cigarette tax imposed by chapter 10-50; 14 (6) The motor vehicle excise tax imposed by chapter 32-5B; 15 (7) The fuel excise tax imposed by chapter 10-47B; 16 (8) The wholesale tax on tobacco products imposed by chapter 10-50; 17 (9) The amusement device tax imposed by chapter 10-58; 18 (10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D; 19 and 20 (11) The excise tax on farm machinery, attachment units, and irrigation equipment 21 imposed by chapter 10-46E. 22 The agreement may provide for the retention by the department of an agreed-23 upon agreed-upon percentage of the gross revenue as an administrative fee. 24 26.906.15 2 1233 HB1233 ENROLLED An Act to modify provisions for a tax collection agreement with an Indian tribe. I certify that the attached Act originated in the: House as Bill No. 1233 Chief Clerk of the House Speaker of the House Attest: Chief Clerk of the House President of the Senate Attest: Secretary of the Senate House Bill No. 1233 File No. ____ Chapter No. ______ Received at this Executive Office this _____ day of _____________, 2026 at ____________M. By for the Governor The attached Act is hereby approved this ________ day of ______________, A.D., 2026 Governor STATE OF SOUTH DAKOTA, ss. Office of the Secretary of State Filed ____________, 2026 at _________ o'clock __M. Secretary of State By Asst. Secretary of State