South DakotaTax department may collect listed taxes through tribal agreements
The measure says South Dakota may use agreements with Indian tribes to collect listed state taxes, matching tribal taxes, and an agreed administrative fee.
What it does
The Department of Revenue may make agreements with Indian tribes to collect several state taxes and matching tribal taxes. An agreement may include an administrative fee.
Argument forAgreements could give tribes and the state one process for collecting matching taxes across several business and vehicle-related activities.
Argument againstAgreements may allow the department to keep part of the tax revenue, which could reduce the amount available for other uses.
More detail
The Department of Revenue may enter tax collection agreements with Indian tribes. Agreements may cover state and matching tribal taxes involving sales and use, contractors, cigarettes, vehicles, fuel, tobacco products, amusement devices, visitor-related businesses, and farm equipment. A tribal tax must be identical to the corresponding state tax for the agreement to cover it. An agreement may allow the department to keep an agreed percentage of gross revenue as an administrative fee.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 4Signed by the Governor Larry Rhoden on 2026-03-04 H.J. 496Became Law
- Mar 3Delivered to the Governor on 2026-03-03 H.J. 480To Governor
- Mar 2Signed by the President S.J. 434Passed Senate
- Feb 26Signed by the Speaker H.J. 462Passed House
- Feb 25Senate Do Pass Amended , Passed, YEAS 32, NAYS 1 S.J. 403
- Vote recorded Do Pass Amended. Result: pass.Upper
- Feb 24Senate Deferred to another day , Passed, S.J. 373
- Feb 23Certified uncontested, placed on consent , Passed,
- Vote recorded Do Pass. Result: pass.Upper
- Feb 23Taxation Do Pass , Passed, YEAS 6, NAYS 0Minor
- Feb 23Scheduled for hearing
- Feb 10First read in Senate and referred to Senate Taxation S.J. 232Minor
- Feb 9House of Representatives Do Pass Amended , Passed, YEAS 63, NAYS 2 H.J. 264
- Vote recorded Do Pass Amended. Result: pass.Lower
- Feb 5Taxation Do Pass Amended , Passed, YEAS 11, NAYS 0 H.J. 3
- Vote recorded Do Pass Amended. Result: pass.Lower
- Feb 5Taxation Motion to amend , Passed, H.J. 2 Amendment 1233BMajor
- Feb 5Scheduled for hearing
- Jan 29First read in House and referred to House Taxation H.J. 180Introduced
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