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. (1) The retail sales and service tax imposed by chapter 10-45, including the application thereof under chapters 10-64 and 10-65;
2. (2) The use tax imposed by chapter 10-46, including the application thereof under chapters 10-64 and 10-65;
3. (3) The contractors' excise tax imposed by chapter 10-46A;
4. (4) The alternate contractors' excise tax imposed by chapter 10-46B;
5. (5) The cigarette tax imposed by chapter 10-50;
6. (6) The motor vehicle excise tax imposed by chapter 32-5B;
7. (7) The fuel excise tax imposed by chapter 10-47B;
8. (8) The wholesale tax on tobacco products imposed by chapter 10-50;
9. (9) The amusement device tax imposed by chapter 10-58;
10. (10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D; and
11. (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.