AN ACT
ENTITLED, An Act to revise the conditions pursuant to which the state may enter into tax collection
agreements with Indian tribes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-12A-4 be amended to read as follows:
10-12A-4. 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:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-12A-4 be amended to read as follows:
10-12A-4. 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;
(12) The contractor's excise tax on new or expanded power production facilities imposed by
chapter 10-46C.
The agreement may provide for the retention by the department of an agreed-upon percentage
An Act to revise the conditions pursuant to which the state may enter into tax collection agreements with Indian tribes.
of the gross revenue as an administrative fee.
An Act to revise the conditions pursuant to which the state may enter into tax collection agreements with Indian tribes.
|
I certify that the attached Act originated in the
HOUSE as Bill No. 1270
____________________________
Chief Clerk ____________________________
Speaker of the House
Attest:
____________________________
Chief Clerk
____________________________
Attest:
____________________________
Secretary of the Senate
House Bill No. 1270 File No. ____ Chapter No. ______ |
Received at this Executive Office this _____ day of _____________ ,
20____ at ____________ M.
By _________________________
for the Governor
The attached Act is hereby
approved this ________ day of
______________ , A.D., 20___
____________________________
Governor STATE OF SOUTH DAKOTA, ss.
Office of the Secretary of State
Filed ____________ , 20___
____________________________ Secretary of State
By _________________________ |
