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HB1233 • 2026

modify provisions for a tax collection agreement with an Indian tribe.

modify provisions for a tax collection agreement with an Indian tribe.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Pourier
Last action
2026-03-04
Official status
Signed by the Governor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

modify provisions for a tax collection agreement with an Indian tribe.

modify provisions for a tax collection agreement with an Indian tribe.

What This Bill Does

  • modify provisions for a tax collection agreement with an Indian tribe.
  • Official keyword topics: Indian Tribes Retail Sales and Service Tax Taxation Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4804/Detail">Pourier</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4790/Detail">Mortenson</a> and Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4751/Detail">Foster</a> and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4800/Detail">Perry</a>

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

1233A

None

Filed

Plain English: 1233A 101st Legislative Session 1233 2026 South Dakota Legislature House Bill 1233 Introduced by: Representative Pourier Underscores indicate new language.

  • 1233A 101st Legislative Session 1233 2026 South Dakota Legislature House Bill 1233 Introduced by: Representative Pourier Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 1233A FOR THE INTRODUCED BILL An Act to modify provisions for a tax collection agreement with an Indian tribe.
  • 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1.
1233B

None

Filed

Plain English: 1233B 101st Legislative Session 1233 2026 South Dakota Legislature House Bill 1233 Introduced by: Representative Pourier Underscores indicate new language.

  • 1233B 101st Legislative Session 1233 2026 South Dakota Legislature House Bill 1233 Introduced by: Representative Pourier Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 1233B FOR THE INTRODUCED BILL An Act to modify provisions for a tax collection agreement with an Indian tribe.
  • 1 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 2 Section 1.

Bill History

  1. 2026-03-04 House of Representatives

    Signed by the Governor

  2. 2026-03-03 House of Representatives

    Delivered to the Governor

  3. 2026-03-02 Senate

    Signed by the President

  4. 2026-02-26 House of Representatives

    Signed by the Speaker

  5. 2026-02-25 Senate

    Do Pass Amended

  6. 2026-02-24 Senate

    Deferred to another day

  7. 2026-02-23 Senate Taxation

    Certified uncontested, placed on consent

  8. 2026-02-23 Senate Taxation

    Do Pass

  9. 2026-02-23 Senate Taxation

    Scheduled for hearing

  10. 2026-02-10 Senate

    First read in Senate and referred to Senate Taxation

  11. 2026-02-09 House of Representatives

    Do Pass Amended

  12. 2026-02-05 House Taxation

    Do Pass Amended

  13. 2026-02-05 House Taxation

    Motion to amend

  14. 2026-02-05 House Taxation

    Scheduled for hearing

  15. 2026-01-29 House of Representatives

    First read in House and referred to House Taxation

Official Summary Text

modify provisions for a tax collection agreement with an Indian tribe.
Official keyword topics:
Indian Tribes
Retail Sales and Service Tax
Taxation
Official sponsor note: Representatives <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4804/Detail">Pourier</a> (prime), <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4749/Detail">Emery</a>, and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4790/Detail">Mortenson</a> and Senators <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4751/Detail">Foster</a> and <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4800/Detail">Perry</a>

Current Bill Text

Read the full stored bill text 
26.906.15 101st Legislative Session 1233

2026 South Dakota Legislature
House Bill 1233
ENROLLED

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 10-46E.
The agreement may provide for the retention by the department of an agreed -
upon percentage of the gross revenue as an administrative fee.
26.906.15 2 1233
HB1233 ENROLLED
An Act to modify provisions for a tax collection agreement with an Indian tribe.

I certify that the attached Act originated in
the:

House as Bill No. 1233

Chief Clerk of the House

Speaker of the House

Attest:

Chief Clerk of the House

President of the Senate

Attest:

Secretary of the Senate

House Bill No. 1233
File No. ____
Chapter No. ______

Received at this Executive Office
this _____ day of _____________,

2026 at ____________M.

By
for the Governor

The attached Act is hereby
approved this ________ day of
______________, A.D., 2026

Governor

STATE OF SOUTH DAKOTA,
ss.
Office of the Secretary of State

Filed ____________, 2026
at _________ o'clock __M.

Secretary of State

By
Asst. Secretary of State