Bill > HB1018

This bill requires the South Dakota Department of Revenue to provide two different types of annual tax collection reports to tribal governments. For tribes that have already entered into a tax collection agreement, the department must provide a report before December 1st each year that estimates the total tax collections from the previous calendar year for taxes specified in § 10-12A-4, with a breakdown between remote and non-remote sellers. For tribes without a tax collection agreement, the department must provide a similar report estimating tax collections from tribal members in 20 specific counties, calculated proportionally based on tribal population according to the most recent federal census. Both types of reports will cover the years 2019-2024, with the first comprehensive report due before December 1, 2025. This legislation aims to increase transparency and provide tribal governments with detailed information about tax collections that may impact their communities, regardless of whether they have a formal tax collection agreement with the state.

Budget and Finance

https://sdlegislature.gov/#/Session/Bill/25607