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SB241 • 2026

require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.

require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Grove
Last action
2026-02-18
Official status
Scheduled for hearing
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.

require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.

require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.

What This Bill Does

  • require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.
  • Official keyword topics: Indian Tribes Reports Taxation Official sponsor note: Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4756/Detail">Grove</a> (prime)

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.

241A

None

Filed

Plain English: 241A 101st Legislative Session 241 2026 South Dakota Legislature Senate Bill 241 Introduced by: Senator Grove Underscores indicate new language.

  • 241A 101st Legislative Session 241 2026 South Dakota Legislature Senate Bill 241 Introduced by: Senator Grove Underscores indicate new language.
  • Overstrikes indicate deleted language.
  • AMENDMENT 241A FOR THE INTRODUCED BILL An Act to require that the Department of Revenue provide an annual report to Indian 1 tribes tribal governments regarding certain tax collections.
  • 2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3 Section 1.

Bill History

  1. 2026-02-18 Senate Taxation

    Deferred to the 41st legislative day

  2. 2026-02-18 Senate Taxation

    Motion to amend

  3. 2026-02-18 Senate Taxation

    Scheduled for hearing

  4. 2026-02-04 Senate

    First read in Senate and referred to Senate Taxation

Official Summary Text

require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.
Official keyword topics:
Indian Tribes
Reports
Taxation
Official sponsor note: Senator <a rel="noopener" href="https://sdlegislature.gov/Legislators/Profile/4756/Detail">Grove</a> (prime)

Current Bill Text

Read the full stored bill text 
26.975.13 101st Legislative Session 241

2026 South Dakota Legislature
Senate Bill 241

Introduced by: Senator Grove

Underscores indicate new language.
Overstrikes indicate deleted language.
An Act to require that the Department of Revenue provide an annual report to Indian 1
tribes regarding certain tax collections. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA: 3
Section 1. That a NEW SECTION be added to chapter 10-12A: 4
Prior to December first of each year, the department shall provide a report to each 5
Indian tribe that has entered into a tax collection agreement under the provisions of this 6
chapter and chapter 1-24, estimating the amount of tax collected under a tax collection 7
agreement from January first through December thirty-first of the prior year for each tax 8
included in § 10-12A-4, within the area covered by the tax collection agreement. 9
The annual report must distinguish between tax revenue collected from remote 10
sellers and nonremote sellers. 11
Prior to December 1, 2026, the department shall provide the report required by 12
this section for the years 2020, 2021, 2022, 2023, 2024, and 2025. 13
Section 2. That a NEW SECTION be added to chapter 10-12A: 14
Prior to December first of each year, the department shall provide a report to each 15
Indian tribe estimating, based on the proportion of a county's population that consists of 16
members of an Indian tribe according to the latest federal census, the amount of tax 17
collected under a tax collection agreement from January first through December thirty -18
first of the prior year from tribal members for each tax included in § 10-12A-4 within the 19
boundaries of the following counties: 20
(1) Bennett County; 21
(2) Buffalo County; 22
(3) Charles Mix County; 23
(4) Corson County; 24
(5) Dewey County; 25
26.975.13 2 241
Underscores indicate new language.
Overstrikes indicate deleted language.
(6) Hughes County; 1
(7) Hyde County; 2
(8) Grant County; 3
(9) Gregory County; 4
(10) Jackson County; 5
(11) Lyman County; 6
(12) Marshall County; 7
(13) Mellette County; 8
(14) Moody County; 9
(15) Oglala Lakota County; 10
(16) Roberts County; 11
(17) Stanley County; 12
(18) Todd County; 13
(19) Tripp County; and 14
(20) Ziebach County. 15
The annual report must distinguish between tax revenue collected from remote 16
sellers and nonremote sellers. 17
Prior to December 1, 2026, the department shall provide the reports required by 18
this section for the years 2020, 2021, 2022, 2023, 2024, and 2025. 19
Section 3. That a NEW SECTION be added to chapter 10-12A: 20
If the department does not have the information necessary to furnish a report to 21
an Indian tribe pursuant to sections 1 and 2 of this Act, the department must develop and 22
maintain a methodology to collect and report the information. 23