| 1 | 1 | | 25.253.16 100th Legislative Session 1018 |
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| 4 | 4 | | 2025 South Dakota Legislature |
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| 5 | 5 | | House Bill 1018 |
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| 12 | 12 | | Introduced by: Representative Emery |
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| 14 | 14 | | Underscores indicate new language. |
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| 15 | 15 | | Overstrikes indicate deleted language. |
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| 16 | 16 | | An Act to require the Department of Revenue provide an annual report to tribal 1 |
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| 17 | 17 | | governments regarding certain tax collections. 2 |
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| 18 | 18 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 |
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| 19 | 19 | | Section 1. That a NEW SECTION be added to chapter 10-12A: 4 |
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| 20 | 20 | | Prior to December first of each year, the department shall provide a report to each 5 |
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| 21 | 21 | | tribal government that has entered into a tax collection agreement under the provisions 6 |
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| 22 | 22 | | of this chapter and chapter 1-24, estimating the amount of tax collected from January 7 |
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| 23 | 23 | | first through December thirty-first of the prior year for each tax included in § 10-12A-4 8 |
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| 24 | 24 | | within the area covered by the tax collection agreement. 9 |
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| 25 | 25 | | The annual report must distinguish between tax revenue collected from remote 10 |
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| 26 | 26 | | sellers and nonremote sellers. 11 |
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| 27 | 27 | | Prior to December 1, 2025, the department shall provide the report required by 12 |
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| 28 | 28 | | this section for the years 2019, 2020, 2021, 2022, 2023, and 2024. 13 |
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| 29 | 29 | | Section 2. That a NEW SECTION be added to chapter 10-12A: 14 |
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| 30 | 30 | | Prior to December first of each year, the department shall provide a report to each 15 |
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| 31 | 31 | | tribal government that has not entered into a tax collection agreement under the 16 |
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| 32 | 32 | | provisions of this chapter and chapter 1-24, estimating, based on the proportion of a 17 |
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| 33 | 33 | | county's population who are members of a tribe according to the latest federal census, 18 |
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| 34 | 34 | | the amount of tax collected from January first through December thirty-first of the prior 19 |
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| 35 | 35 | | year from tribal members for each tax included in § 10-12A-4 within the boundaries of 20 |
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| 36 | 36 | | the following counties: 21 |
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| 37 | 37 | | (1) Bennett County; 22 |
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| 38 | 38 | | (2) Buffalo County; 23 |
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| 39 | 39 | | (3) Charles Mix County; 24 |
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| 40 | 40 | | (4) Corson County; 25 25.253.16 2 1018 |
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| 41 | 41 | | Underscores indicate new language. |
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| 42 | 42 | | Overstrikes indicate deleted language. |
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| 43 | 43 | | (5) Dewey County; 1 |
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| 44 | 44 | | (6) Hughes County; 2 |
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| 45 | 45 | | (7) Hyde County; 3 |
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| 46 | 46 | | (8) Grant County; 4 |
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| 47 | 47 | | (9) Gregory County; 5 |
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| 48 | 48 | | (10) Jackson County; 6 |
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| 49 | 49 | | (11) Lyman County; 7 |
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| 50 | 50 | | (12) Marshall County; 8 |
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| 51 | 51 | | (13) Mellette County; 9 |
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| 52 | 52 | | (14) Moody County; 10 |
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| 53 | 53 | | (15) Oglala Lakota County; 11 |
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| 54 | 54 | | (16) Roberts County; 12 |
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| 55 | 55 | | (17) Stanley County; 13 |
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| 56 | 56 | | (18) Todd County; 14 |
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| 57 | 57 | | (19) Tripp County; and 15 |
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| 58 | 58 | | (20) Ziebach County. 16 |
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| 59 | 59 | | The annual report must distinguish between tax revenue collected from remote 17 |
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| 60 | 60 | | sellers and nonremote sellers. 18 |
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| 61 | 61 | | Prior to December 1, 2025, the department shall provide the reports required by 19 |
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| 62 | 62 | | this section for the years 2019, 2020, 2021, 2022, 2023, and 2024. 20 |
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