South Dakota legislation · 101st Legislature (2026)
South Dakota HB1233: modify provisions for a tax collection agreement with an Indian tribe.
Status: Signed into law, March 4, 2026
What the bill says
An Act ENTITLED An Act to modify provisions for a tax collection agreement with an Indian tribe.
From the enrolled text, February 26, 2026:
An Act ENTITLED An Act to modify provisions for a tax collection agreement with an Indian tribe. Be it enacted by the Legislature of the State of South Dakota: Section 1. That § 10-12A-4 be AMENDED: 10-12A-4. The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes: (1) The retail sales and service tax imposed by chapter 10-45, including the application thereof under chapters 10-64 and 10-65; (2) The use tax imposed by chapter 10-46, including the application thereof under chapters 10-64 and 10-65; (3) The contractors' excise tax imposed by chapter 10-46A; (4) The alternate contractors' excise tax imposed by chapter 10-46B; (5) The cigarette tax imposed by chapter 10-50; (6) The motor vehicle excise tax imposed by chapter 32-5B; (7) The fuel excise tax imposed by chapter 10-47B; (8) The wholesale tax on tobacco products imposed by chapter 10-50; (9) The amusement device tax imposed by chapter 10-58; (10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D; and (11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter …
Sponsors
- Peri Pourier (R, HD-027) · primary sponsor
- Eric Emery (D, HD-026)
- Red Foster (D, SD-027)
- Will Mortenson (R, HD-024)
- Carl Perry (R, 03)
Latest actions
- : Signed by the Governor
- : Delivered to the Governor
- : Signed by the President
- : Signed by the Speaker
- : Do Pass Amended
- : Deferred to another day
- : Certified uncontested, placed on consent
- : Do Pass
- : Scheduled for hearing
- : First read in Senate and referred to Taxation
Votes
- Do Pass Amended (March 2, 2026): 32 yea, 1 nay, passed
- Do Pass (February 23, 2026): 6 yea, 0 nay, passed
- Do Pass Amended (February 17, 2026): 63 yea, 2 nay, passed
- Do Pass Amended (February 5, 2026): 11 yea, 0 nay, passed
Subjects: Retail Sales and Service Tax, Taxation, Indian Tribes
Common questions
- What is HB1233?
- HB1233 is a bill in the South Dakota Legislature (101st Legislature (2026)): modify provisions for a tax collection agreement with an Indian tribe.
- What does HB1233 do?
- In its own words: An Act ENTITLED An Act to modify provisions for a tax collection agreement with an Indian tribe.
- What is the status of HB1233?
- Signed into law as of March 4, 2026. Latest action: Signed by the Governor (March 4, 2026).
- Who sponsored HB1233?
- Peri Pourier (R, HD-027), with 4 co-sponsors.
- Where is the official record for HB1233?
- On the South Dakota Legislature website: https://sdlegislature.gov/Session/Bill/27205
Source: official South Dakota record. Tracked by Delilah, AI for legislation across all 50 states and Congress.