South Dakota expands the types of taxes that can be collected under agreements between the state and Indian tribes, adding six new taxes to the list: remote seller sales tax, marketplace provider tax, visitor business gross receipts tax, farm machinery excise tax, amusement device tax, and wholesale tobacco tax. The state Department of Revenue can now collect these tribal versions of these taxes (if a tribe imposes them identically to the state versions) alongside the taxes already covered under existing agreements.
AI-generated summary
This bill does not directly amend codified state law.
Signed by the Speaker H.J. 462
Senate Do Pass Amended Passed, YEAS 32, NAYS 1. S.J. 403
Senate Deferred to another day S.J. 373
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 6, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 234
House of Representatives Do Pass Amended Passed, YEAS 63, NAYS 2. H.J. 264
Taxation Do Pass Amended Passed, YEAS 11, NAYS 0. H.J. 3
Taxation Motion to amend H.J. 2
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 180
Prime sponsor · Rep
R
Dist. HD-027
cosponsor · Sen
R
Dist. SD-003
cosponsor · Rep
D
Dist. HD-026
Red Foster
cosponsor · Sen
D
Dist. SD-027
cosponsor · Rep
R
Dist. HD-024
Do Pass Amended
Do Pass
Do Pass Amended
Do Pass Amended
Do Pass Amended