The bill amends South Dakota law to enhance tax collection agreements between the state and Indian tribes. Specifically, it modifies Section 10-12A-4 to allow the Department of Revenue to enter into agreements for the collection of various state taxes, including the retail sales and service tax, use tax, contractors' excise tax, and several others. Notably, the bill adds provisions for the collection of the sales tax on remote sellers and the tax on marketplace providers, expanding the scope of taxes that can be collected under these agreements.

Additionally, the bill stipulates that the agreements may include a provision for the department to retain a specified percentage of the gross revenue as an administrative fee. This change aims to streamline tax collection processes and ensure that both the state and tribal governments can effectively manage tax obligations related to these specific taxes.

Statutes affected:
Introduced, 01/29/2026: 10-12A-4