This bill mandates the South Dakota Department of Revenue to provide annual reports to tribal governments regarding tax collections. Specifically, for each tribal government that has entered into a tax collection agreement, the department must report by December 1 each year the estimated tax collected from January 1 to December 31 of the previous year for each tax specified in 10-12A-4. The report will differentiate between tax revenue 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. For these governments, 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 will also distinguish between remote and nonremote seller tax revenues and must be provided for the same years by the same deadline.