FOR AN ACT ENTITLED, An Act to revise certain provisions regarding tax compacts 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:

            (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;

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            (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;

            (16)    The taxation of rural electric companies tax imposed by chapter 10-36.

    The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.