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

For tribal governments that have not entered into tax collection agreements, the department is tasked with estimating tax collections based on the proportion of a county's population that are tribal members, as per the latest federal census. This estimation will cover specific counties listed in the bill and will also distinguish between remote and nonremote seller tax revenues. Like the previous requirement, these reports must also be provided for the years 2019 through 2024 by December 1, 2025.