Bill
Bill > HB1233
summary
Introduced
01/29/2026
01/29/2026
In Committee
02/23/2026
02/23/2026
Crossed Over
02/09/2026
02/09/2026
Passed
02/25/2026
02/25/2026
Dead
Introduced Session
2026 Regular Session
Bill Summary
AN ACT ENTITLED An Act to modify provisions for a tax collection agreement with an Indian tribe.
AI Summary
This bill modifies existing law to allow the state's Department of Revenue to enter into tax collection agreements with Indian tribes, enabling the collection of certain state taxes and identical tribal taxes. These agreements can cover a range of taxes, including retail sales and service tax, use tax, contractors' excise taxes, cigarette and tobacco taxes, motor vehicle excise tax, fuel excise tax, amusement device tax, gross receipts tax on visitor-related businesses, and excise tax on farm machinery and irrigation equipment. The agreements may also stipulate that the Department of Revenue retains a portion of the collected revenue as an administrative fee.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Signed by the Speaker H.J. 462 (on 02/26/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://sdlegislature.gov/#/Session/Bill/27205 |
| BillText | https://mylrc.sdlegislature.gov/api/Documents/305094.pdf |
| BillText | https://mylrc.sdlegislature.gov/api/Documents/301572.pdf |
| House Taxation Amendment 1233B | https://mylrc.sdlegislature.gov/api/Documents/301310.pdf |
| BillText | https://mylrc.sdlegislature.gov/api/Documents/299483.pdf |
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