{"data":{"id":"us-sd/sdcl-10-12a-4","jurisdiction":"us-sd","citation":"SDCL § 10-12A-4","heading":"Agreement to collect taxes for tribes--Administrative fee.","body":"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:\n(1) The retail sales and service tax imposed by chapter 10-45, including the application thereof under chapters 10-64 and 10-65;\n(2) The use tax imposed by chapter 10-46, including the application thereof under chapters 10-64 and 10-65;\n(3) The contractors' excise tax imposed by chapter 10-46A;\n(4) The alternate contractors' excise tax imposed by chapter 10-46B;\n(5) The cigarette tax imposed by chapter 10-50;\n(6) The motor vehicle excise tax imposed by chapter 32-5B;\n(7) The fuel excise tax imposed by chapter 10-47B;\n(8) The wholesale tax on tobacco products imposed by chapter 10-50;\n(9) The amusement device tax imposed by chapter 10-58;\n(10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D; and\n(11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E.\nThe agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.","path":["TITLE 10. TAXATION","CHAPTER 10-12A. TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES"],"source_url":"https://sdlegislature.gov/Statutes/10-12A-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"0f826ba8378543b672e844f327747f0bf30f7fffb41783a2fe6883efc5abeb54","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-12a-3","next":"us-sd/sdcl-10-12a-4.1"},"notice":"GroundRules: Original legal text. Not legal advice."}