SD HB1233

Amends South Dakota statute § 10-12A-4 governing tax collection agreements between the state Department of Revenue and Indian tribes

Authorizes agreements covering 11 categories of state and identical tribal taxes: retail sales tax, use tax, contractors' excise tax, alternate contractors' excise tax, cigarette tax, motor vehicle excise tax, fuel excise tax, wholesale tobacco products tax, amusement device tax, gross receipts tax on visitor-related businesses, and farm machinery/irrigation equipment excise tax

Permits the department to retain an agreed-upon percentage of gross revenue collected as an administrative fee

Agreements must comply with provisions of chapter 10-12A and chapter 1-24 (intergovernmental agreements)