<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12A-4 - Agreement to collect taxes for tribes--Fee. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037937Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037937SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037937CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037937Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037937DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037937Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2037937Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2037937000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037937SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037937SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037937Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12A-4"><span class="s2037937SENU">10-12A-4</span></a><span xml:space="preserve" class="s2037937SENU">. </span><span class="s2037937CL">Agreement to collect taxes for tribes--Fee.</span></p><p dir="ltr" class="s2037937Normal-000000"><span xml:space="preserve" class="s2037937DefaultParagraphFont">The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-24"><span class="s2037937DefaultParagraphFont">1-24</span></a><span class="s2037937DefaultParagraphFont">. 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:</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(1)    The retail sales and service tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45"><span class="s2037937DefaultParagraphFont">10-45</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(2)    The use tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46"><span class="s2037937DefaultParagraphFont">10-46</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(3)    The contractors' excise tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46A"><span class="s2037937DefaultParagraphFont">10-46A</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(4)    The alternate contractors' excise tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46B"><span class="s2037937DefaultParagraphFont">10-46B</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(5)    The cigarette tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50"><span class="s2037937DefaultParagraphFont">10-50</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(6)    The motor vehicle excise tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-5B"><span class="s2037937DefaultParagraphFont">32-5B</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(7)    The fuel excise tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-47B"><span class="s2037937DefaultParagraphFont">10-47B</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(8)    The wholesale tax on tobacco products imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-50"><span class="s2037937DefaultParagraphFont">10-50</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(9)    The amusement device tax imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-58"><span class="s2037937DefaultParagraphFont">10-58</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(10)    The gross receipts tax on visitor related businesses imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-45D"><span class="s2037937DefaultParagraphFont">10-45D</span></a><span class="s2037937DefaultParagraphFont">;</span></p><p dir="ltr" class="s2037937Normal-000001"><span xml:space="preserve" class="s2037937DefaultParagraphFont">(11)    The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-46E"><span class="s2037937DefaultParagraphFont">10-46E</span></a><span class="s2037937DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037937Normal-000002"><span class="s2037937DefaultParagraphFont">The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.</span></p><p dir="ltr" class="s2037937Normal"><span xml:space="preserve" class="s2037937000003"> </span></p><p dir="ltr" class="s2037937Normal"><span class="s2037937SCL">Source:</span><span xml:space="preserve" class="s2037937SCL-000004"> SL 1974, ch 105, § 4; SL 1981, ch 86, § 2; SL 1991, ch 89, § 2; SL 2003, ch 54, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61, § 1; SL 2006, ch 58, § 23, eff. Mar. 2, 2006; SL 2010, ch 50, § 1; SL 2015, ch 63, § 4.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-12A-4 - Agreement to collect taxes for tribes--Fee. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037938Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037938SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037938CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037938Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037938DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037938000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037938SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037938SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2037938Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-12A-4.1"><span class="s2037938SENU">10-12A-4.1</span></a><span xml:space="preserve" class="s2037938SENU">. </span><span class="s2037938CL">Approval by Governor and attorney general required--Publication in counties affected.</span></p><p dir="ltr" class="s2037938Normal-000000"><span class="s2037938DefaultParagraphFont">Any tax collection agreement entered into pursuant to this chapter is binding and effective only after it is approved by the Governor and attorney general of the State of South Dakota. Prior to approval by the Governor and the attorney general, notice of the pending agreement shall be published by the department in the legal newspaper of the county or counties to be affected by the agreement, not less than two weeks prior to approval.</span></p><p dir="ltr" class="s2037938Normal"><span xml:space="preserve" class="s2037938000001"> </span></p><p dir="ltr" class="s2037938Normal"><span class="s2037938SCL">Source:</span><span xml:space="preserve" class="s2037938SCL-000002"> SL 1978, ch 78; SL 2003, ch 54, § 5.</span></p></div></body></html>