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Bill

HB 1233

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

2026 Regular Session Introduced by Eric Emery and 4 co-sponsors

HB 1233 modifies South Dakota's tax collection agreement with an Indian tribe, adjusting revenue sharing or jurisdiction; passed House 63-2, now in Senate review.

Signed by the Governor on 2026-03-04 H.J. 496
#indiantribes #retailsalesandservicetax #taxation
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Bill Summary · HB 1233

Legislative bill overview

HB 1233 modifies the terms and conditions of South Dakota's tax collection agreement with an Indian tribe, likely adjusting revenue sharing, administrative procedures, or tax jurisdiction arrangements. The bill passed the House with overwhelming support (63-2) and is currently under Senate review in the Taxation committee.

Why is this important

Tax collection agreements between states and tribes involve significant revenue implications and sovereignty questions. These arrangements affect both state finances and tribal self-governance, making any modifications substantive policy decisions that impact budget allocations and intergovernmental relations.

Potential points of contention

  • Tribal sovereignty vs. state authority – Modifications may shift the balance of tax collection powers or revenue distribution between the state and tribe, raising sovereignty concerns
  • Revenue impact – Changes could affect state tax revenues or tribal income, creating fiscal winners and losers that may face opposition
  • Specificity of amendments – The House's Amendment 1233B suggests contested language; without seeing the actual modifications, the nature of disagreement remains unclear

Compiled from official sources — confirm details with the bill’s official record.

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