This bill mandates the South Dakota Department of Revenue to produce annual reports for tribal governments regarding tax collections. Specifically, for tribal governments that have entered into tax collection agreements, the department must provide an estimate of tax collected from January 1 to December 31 of the previous year for each tax specified in 10-12A-4. The report must differentiate between revenues collected from remote sellers and nonremote sellers. Additionally, the department is required to provide similar reports for the years 2019 through 2024 by December 1, 2025.

Furthermore, the bill extends this reporting requirement to tribal governments that have not entered into tax collection agreements. In this case, the department will estimate tax collections based on the proportion of a county's population that are tribal members, as per the latest federal census, for specific counties listed in the bill. Like the previous reports, these must also distinguish between remote and nonremote seller revenues and are due by December 1, 2025, for the same years.