FOR AN ACT ENTITLED, An Act to permit the state to revise the taxes included into 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:
    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 occupational tax imposed by chapter 35-5 for the Standing Rock Sioux Tribe and the Yankton Sioux Tribe.

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