SB 2258 Summary

• Creates Chapter 57-39.9 authorizing the Governor to enter separate tax agreements with five North Dakota tribes (Fort Berthold, Lake Traverse, Spirit Lake, Standing Rock, and Turtle Mountain) for administration and collection of state sales, use, and gross receipts taxes within reservation boundaries.

• Tribes impose taxes equal to state taxes on transactions within their jurisdictions that are exempt from state taxation, with 50% of retailer-collected taxes and estimated use taxes from enrolled tribal members allocated to the tribes.

• Allocates alcoholic beverages gross receipts tax to tribes based on enrolled membership multiplied by state per capita alcohol revenue.

• Tax Commissioner retains authority to collect, administer, and enforce taxes; disputes resolved through binding arbitration except for state tax jurisdiction issues.

• Repeals Chapter 57-39.8 (previous Standing Rock agreement), creates a tribal allocation fund for revenue distribution on a monthly basis, and establishes standing appropriations for refunds and tax distributions.