This bill mandates the South Dakota Department of Revenue to produce and deliver 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 total 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 must provide retrospective 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, including Bennett, Buffalo, Charles Mix, and others, totaling twenty counties. Similar to the previous requirement, these reports must also distinguish between remote and nonremote seller tax revenues and must be provided for the years 2019 through 2024 by December 1, 2025.