Agreement to collect taxes for tribes--Administrative fee

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.

Source: SL 1974, ch 105, § 4; SL 1981, ch 86, § 2; SL 1991, ch 89, § 2; SL 2003, ch 54, § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2005, ch 61, § 1; SL 2006, ch 58, § 23, eff. Mar. 2, 2006; SL 2010, ch 50, § 1; SL 2015, ch 63, § 4; SL 2026, ch 45, § 1.