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 , including the application thereof under chapters 10-64 and 10-65 ; (2) The use tax imposed by chapter 10-46 , including the application thereof under chapters 10-64 and 10-65 ; (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 ; (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 ; and (11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E . The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.