South Dakota's Department of Revenue must now send annual reports to Indian tribes before December 1st each year showing how much tax was collected under their tax collection agreements, with separate figures for remote and non-remote sellers. The department must also estimate how much tax came from tribal members in nine specific counties (Bennett, Buffalo, Charles Mix, Corson, Dewey, Hughes, Hyde, Grant, and others) based on the tribal population percentage in each county. Additionally, the department must provide retroactive reports covering tax collections from 2020 through 2025 by December 1, 2026.
AI-generated summary
Taxation Deferred to the 41st legislative day Passed, YEAS 4, NAYS 3. S.J. 15
Taxation Motion to amend S.J. 15
Taxation Scheduled for hearing S.J. 1
First read in Senate and referred to Senate Taxation S.J. 180
Prime sponsor · Sen
R
Dist. SD-026
Deferred to the 41st legislative day
Deferred to the 41st legislative day