SD SB241

Requires the South Dakota Department of Revenue to provide an annual report prior to December 1 each year to each Indian tribe with a tax collection agreement, estimating the amount of tax collected under that agreement during the prior calendar year within the agreement's covered area

Requires a separate annual report to each Indian tribe estimating tax collected from tribal members within 20 specified counties (including Bennett, Buffalo, Corson, Dewey, Oglala Lakota, Todd, Ziebach, and others), based on the proportion of each county's population that consists of tribal members according to the latest federal census

Both annual reports must distinguish between tax revenue collected from remote sellers and nonremote sellers

Requires the department to provide retroactive reports covering the years 2020 through 2025 prior to December 1, 2026

If the department lacks the information necessary to furnish the required reports, it must develop and maintain a methodology to collect and report the information