SB 241

 26.975.13  101st Legislative Session  241
                                      2026 South Dakota Legislature
                                              Senate Bill 241
 Introduced by: Senator Grove
1 An Act to require that the Department of Revenue provide an annual report to Indian
2tribes regarding certain tax collections.
3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
4 Section 1. That a NEW SECTION be added to chapter 10-12A:
5Prior to December first of each year, the department shall provide a report to each
6     Indian tribe that has entered into a tax collection agreement under the provisions of this
7     chapter and chapter 1-24, estimating the amount of tax collected under a tax collection
8     agreement from January first through December thirty-first of the prior year for each tax
9     included in § 10-12A-4, within the area covered by the tax collection agreement.
10The annual report must distinguish between tax revenue collected from remote
11     sellers and nonremote sellers.
12Prior to December 1, 2026, the department shall provide the report required by
13     this section for the years 2020, 2021, 2022, 2023, 2024, and 2025.
14 Section 2. That a NEW SECTION be added to chapter 10-12A:
15Prior to December first of each year, the department shall provide a report to each
16     Indian tribe estimating, based on the proportion of a county's population that consists of
17     members of an Indian tribe according to the latest federal census, the amount of tax
18     collected under a tax collection agreement from January first through December thirty-
19     first of the prior year from tribal members for each tax included in § 10-12A-4 within the
20     boundaries of the following counties:
21     (1)      Bennett County;
22     (2)      Buffalo County;
23     (3)      Charles Mix County;
24     (4)      Corson County;
25     (5)      Dewey County;
                                                                               Underscores indicate new language.
                                                                             Overstrikes indicate deleted language.
 26.975.13  2  241
1    (6)      Hughes County;
2    (7)      Hyde County;
3    (8)      Grant County;
4    (9)      Gregory County;
5    (10)     Jackson County;
6    (11)     Lyman County;
7    (12)     Marshall County;
8    (13)     Mellette County;
9    (14)     Moody County;
10    (15)     Oglala Lakota County;
11    (16)     Roberts County;
12    (17)     Stanley County;
13    (18)     Todd County;
14    (19)     Tripp County; and
15    (20)     Ziebach County.
16The annual report must distinguish between tax revenue collected from remote
17    sellers and nonremote sellers.
18Prior to December 1, 2026, the department shall provide the reports required by
19    this section for the years 2020, 2021, 2022, 2023, 2024, and 2025.
20 Section 3. That a NEW SECTION be added to chapter 10-12A:
21If the department does not have the information necessary to furnish a report to
22    an Indian tribe pursuant to sections 1 and 2 of this Act, the department must develop and
23    maintain a methodology to collect and report the information.
                                                                            Underscores indicate new language.
                                                                          Overstrikes indicate deleted language.