State of South Dakota
|
EIGHTY-SECOND SESSION LEGISLATIVE ASSEMBLY, 2007 |
923N0748 |
HOUSE BILL
NO.
1292
|
Introduced by:
Representatives Bradford, Burg, Elliott, Lucas, Moore, Sigdestad, Thompson,
and Van Norman and Senators Two Bulls, Bartling, Katus, Kloucek, Maher,
and Peterson (Jim)
|
FOR AN ACT ENTITLED, An Act to
revise certain provisions regarding 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
(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 telecommunications tax imposed by chapter 10-33A
.
The agreement may provide for the retention by the department of an agreed-upon
percentage of the gross revenue as an administrative fee.