South Dakota § 10-12A-4 Agreement to collect taxes for tribes--Fee.

South Dakota Statutes

§ 10-12A-4 — Agreement to collect taxes for tribes--Fee.

South Dakota·Title 10 TAXATION·Ch. 10-10A TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES

The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:

(1)The retail sales and service tax imposed by chapter 10-45 ;

(2)The use tax imposed by chapter 10-46 ;

(3)The contractors' excise tax imposed by chapter 10-46A ;

(4)The alternate contractors' excise tax imposed by chapter 10-46B ;

(5)The cigarette tax imposed by chapter 10-50 ;

(6)The motor vehicle excise tax imposed by chapter 32-5B ;

(7)The fuel excise tax imposed by chapter 10-47B ;

(8)The wholesale tax on tobacco products imposed by chapter 10-50 ; (9

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The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24 . These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes: (1) The retail sales and service tax imposed by chapter 10-45 ; (2) The use tax imposed by chapter 10-46 ; (3) The contractors' excise tax imposed by chapter 10-46A ; (4) The alternate contractors' excise tax imposed by chapter 10-46B ; (5) The cigarette tax imposed by chapter 10-50 ; (6) The motor vehicle excise tax imposed by chapter 32-5B ; (7) The fuel excise tax imposed by chapter 10-47B ; (8) The wholesale tax on tobacco products imposed by chapter 10-50 ; (9) The amusement device tax imposed by chapter 10-58 ; (10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D ; (11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E . The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.

South Dakota § 10-12A-4 (Agreement to collect taxes for tribes--Fee.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1974, ch 105, § 4; SL 1981, ch 86, § 2; SL 1991, ch 89, § 2; SL 2003, ch 54, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61, § 1; SL 2006, ch 58, § 23, eff. Mar. 2, 2006; SL 2010, ch 50, § 1; SL 2015, ch 63, § 4.