TITLE ELEVEN - TAX CODE
- CHAPTER 1 - LEGISLATIVE FINDINGS AND PURPOSE
- CHAPTER 2 - GENERAL PROVISIONS
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CHAPTER 3 - TRIBAL TAX COMMISSION
- 301. ESTABLISHING TAX COMMISSION.
- 302. QUORUM AND VOTING TAX COMMISSION MEMBERS.
- 303. RECUSAL OF TAX MEMBERS.
- 304. TEMPORARY MEMBERS AND ACTING CHAIRMAN OF THE TAX COMMISSION.
- 305. RULES OF THE TAX COMMISSION.
- 306. POWERS OF THE TAX COMMISSION.
- 307. TAX COMMISSION EMPLOYEES AND EXPENSES.
- 308. BONDS.
- 309. RECORDS OF TAX COMMISSION.
- 310. COMPENSATION OF TAX COMMISSION MEMBERS.
- 311. TEMPORARY AND PERMANENT REMOVAL FROM OFFICE-REPLACEMENT.
- CHAPTER 4 - APPEALS
- CHAPTER 5 - ENFORCEMENT
- CHAPTER 6 - PENALTIES AND INTEREST
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CHAPTER 7 - RETAIL SALES AND SERVICE TAX
- 701. DEFINITIONS.
- 702. TAX ON SALE OF TANGIBLE PROPERTY.
- 703. TAX ON SALES OF SECTIONAL HOMES - SECTIONAL HOMES DEFINED.
- 704. MATERIALS INCORPORATED IN CONSTRUCTION WORK - RESTRICTION ON APPLICATION OF RATE INCREASE.
- 705. TAX ON SALE OF FARM MACHINARY AND IRRIGATION EQUIPMENT.
- 706. TAX ON RECEIPTS FORM BUSINESS SERVICES.
- 707. SERVICES SUBJECT TO TAXATION.
- 708. TAX ON RECEIPTS FROM SPECIFIC ENUMERATED BUSINESSES AND SERVICES. 708. TAX ON RECEIPTS FROM SPECIFIC ENUMERATED BUSINESSES AND SERVICES.
- 709. COIN OPERATED WASHERS AND DRYERS - LICENSE IN LIEU OF TAX - FAILURE TO PAY FEE INTEREST - COLLECTION.
- 710. SERVICES ENUMERATED IN STANDARD INDUSTRIAL CLASSIFICATION MANUAL SUBJECT TO TAX.
- 711. TAX ON OIL AND GAS FIELD SERVICE.
- 712. RENTED PROPERTY USED OR DELIVERED WITHIN THE RESERVATION.
- 713. TAX ON UTILITY SERVICES.
- 714. TAX ON UTILITY SERVICES.
- 715. TAX ON ROOM OR PARKING SITE RENTALS TO TRANSIENT GUESTS.
- 716. TAX ON ADMISSIONS TO AMUSEMENTS AND ATHLETIC EVENTS.
- 717. TAX ON VENDING MACHINE RECEIPTS.
- 718. EXEMPTION OF CIGARETTE SALES.
- 719. AMUSEMENT DEVICE TAX.
- 720. CONSTITUTIONAL AND STATUTORY EXEMPTIONS FROM TAXATION.
- 721. EXEMPTION OF PROPERTY SOLD FOR LEASE.
- 722. EXEMPT SALES TO STATES, MUNICIPALTIES, CHARITIES AND INDIAN TRIBES.
- 723. EXEMPTION OF SALES OTHERWISE TAXED.
- 724. EXEMPTION OF GOODS AND SERVICES FURNISHED TO MEET WARRANTY OBLIGATIONS WITHOUT CHARGE.
- 725. SERVICES SPECIFICALLY EXEMPT FROM TAX.
- 726. EXEMPTION OF ENGINEERING, ARCHITECTURAL AND SURVEYING SERVICES.
- 727. EXEMPTION OF SERVICES USED ENTIRELY OUTSIDE RESERVATION.
- 728. EXEMPTION OF RECEIPTS USED FOR CIVIC AND NON-PROFIT ASSOCIATIONS AND PURPOSES.
- 729. EXEMPTION OF MEMBERSHIP ORGANIZATIONS.
- 730. EXEMPTION OF SALES TO EDUCATIONAL INSTITUTIONS AND HOSPITALS - PURCHASES FOR MEMBERS OR EMPLOYEES TAXABLE - MOTOR VEHICLE REGISTRATION FEE - QUARTERLY REPORTS BY EXEMPT INSTITUTIONS.
- 731. EXEMPTION OF DRUGS, MEDICINES AND MEDICAL DEVICES PRESCRIBED FOR HUMAN USE.
- 732. INK AND NEWSPRING EXEMPT WHEN USED TO PRODUCE SHOPPER’S GUIDES DEFINED.
- 733. EXEMPTION OF OSTOMY CARE SUPPLIES.
- 734. PACKAGING AND CONTAINER MATERIALS AS TAX-EXEMPT RAW MATERIAL.
- 735. PACKAGING AND CONTAINER MATERIALS SOLD TO RETAILERS EXEMPT.
- 736. EXEMPTION OF HOSPITAL MEALS PAID FOR BY PUBLIC ENTITY.
- 737. EXEMPTION OF SEED USED FOR AGRICULTURAL PURPOSES.
- 738. EXEMPTION OF CATTLE SEMEN USED FOR AGRICULTURAL PURPOSES.
- 739. EXEMPTION OF COMMERCIAL FERTILIZER USED FOR AGRICULTURAL PURPOSES.
- 740. EXEMPTION OF PESTICIDES USED FOR AGRICULTURAL PURPOSES.
- 741. EXEMPTION OF EXCHANGE OF AGRICULTURAL PRODUCTS.
- 742. EXEMPTION OF LIVESTOCK AND POULTRY SALES OTHER THAN ULTIMATE RETAIL SALES.
- 743. EXEMPTION OF FUEL USED FOR AGRICULTURAL OR RAILROAD PURPOSES.
- 744. POWER CHARGES FOR IRRIGATION PUMPS EXEMPT.
- 745. EXEMPTION OF WOOD PRODUCTS USED IN CREATING ENERGY FOR INDUSTRIAL PURPOSES.
- 746. EXEMPTION OF BULK WATER FOR DOMESTIC USE.
- 747. EXEMPTIONS APPLIED TO TAXABLE SERVICES.
- 748. EXEMPTION OF PAYMENTS BETWEEN MEMBERS OF CONTROLLED GROUP-EXPENSES OF OFFICERS OF GROUP.
- 749. CONTROLLED GROUP DEFINED.
- 750. EXECUTIVE OFFICER DEFINED.
- 751. TAX ADDITIONAL TO OTHER OCCUPATION AND PRIVILEGE TAXES.
- 752. ADDITION TO TAX TO PRICE OF PRODUCT OR SERVICE.
- 753. SCHEDULE FOR COLLECTION OF TAX FROM CONSUMER.
- 754. APPLICATION FOR RETAILER PERMIT - CONTENTS AND EXECUTION.
- 755. ISSUANCE OF RETAILER PERMIT - LIMITED TO PERSON AND PLACE DESGINATED - DISPLAY IN PLACE OF BUSINESS - EFFECTIVE UNTIL CANCELED OR REVOKED.
- 756. REFUSAL OF PERMIT TO DELINQUENT TAXPAYER - BOND TO SECURE PAYMENT OF TAX.
- 757. EFFECTIVE THROUGH JUNE 30, 1986 - BIMONTHLY RETURN AND REMITTANCE - EXTENSION TO TIME - DELINQUENCY.
- 758. RETURNS FILED ON OTHER THAN QUARTERLY BASIS.
- 759. DEDUCTION ALLOWED FOR SALES REFUNDS.
- 760. DEDUCTION ALLOWED ATTORNEYS AND ACCOUNTANTS FOR AMOUNTS SPENT ON BEHALF OF CLIENTS.
- 761. CREDIT FOR TAXES PAID ON WORTHLESS ACCOUNTS - TAX PAID IF ACCOUNT COLLECTED.
- 762. CASH BASIS REPORTING AND PAYMENT.
- 763. ACCRUAL BASIS REPORTING AND PAYMENT.
- 764. RECEIPT NOT ISSUED FOR TAXES REMITTED.
- 765. CORRECTION OF INCORRECT RETURN BY TAX COMMISSION - APPEAL.
- 766. DETERMINATION OF AMOUNT OF TAX IN ABSENCE OF RETURN - NOTICE TO PERSON FAILING TO MAKE RETURN - APPEAL.
- 767. REVOCATION OF RETAILER’S PERMIT FOR FAILURE TO FILE RETURN OR PAY TAX - PENALTY FOR CONTINUATION IN BUSINESS.
- 768. REINSTATEMENT OF REVOKED RETAILER’S PERMIT - FEE.
- 769. RECORDS PERSERVED BY PERSONS SUBJECT TO TAX - INSPECTION BY COMMISSION.
- 770. PERSONAL LIABILITY OF OFFICERS OF CORPORATION FAILING TO FILE RETURNS OR PAY TAX - SECURITY IN LIEU OF LIABILITY - BONDED MUNCIPAL OFFICIALS EXEMPT.
- 771. RETAIL SALES AND SERVICE TAX COLLECTION AGREEMENT WITH STATE.
- 772. AMENDMENTS TO RETAIL SALES AND TAX LAWS.
- 773. ENFORCEMENT, PENALTIES, AND APPEALS - APPLICATION OF STATE AND TRIBAL LAW.
- 774. EXEMPTION OF COAL USED FOR AGRICULTURAL PURPOSES.
- 775. EXEMPTION OF CREDIT CARD PROCESSING SERVICE.
- 776. EXEMPTION OF PARKING - ASSOCIATION WITH STATE, COUNTY OR TRIBAL FAIR.
- 777. EXEMPTION OF NATURAL GAS TRANSPORTATION.
- 778. EXEMPTION OF GAMING PROCEEDS.
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CHAPTER 8 - USE TAX
- 801. DEFINITIONS.
- 802. TAX ON TANGIBLE PERSONAL PROPERTY PURCHASED FOR USE WITHIN RESERVATION - RATE BASED ON PURCHASE PRICE.
- 803. TAX IMPOSED ON USE OF SERVICES - EXEMPTION.
- 804. TAX ON USE OF RENTED PROPERTY.
- 805. EXEMPTION OF USE OF PROPERTY LEASED.
- 806. TAX ON TANGIBLE PERSONAL PROPERTY NOT PURCHASED FOR USE WITHIN RESERVATION - RATE BASED ON FAIR MARKET VALUE.
- 807. TAX IMPOSED ON PERSON USING PROPERTY.
- 808. CONTRACTORS AND SUBCONTRACTORS TAXES ON PROPERTY USED IN PERFORMANCE OF CONTRACT - FABRICATION COSTS EXCLUDED.
- 809. SECTIONAL HOMES NOT VEHICLE - CONTRACTORS TAXED ON MATERIALS USED IN CONSTRUCTION - SECTIONAL HOMES DEFINED.
- 810. MATERIALS INCORPORATED IN CONSTRUCTION WORK - RESTRICTION ON APPLICATION OF RATE INCREASE.
- 811. EXEMPTION OF PROPERTY AND SERVICE SUBJECT TO SALES TAX.
- 812. CREDIT FOR SALES OR USE TAX PAID TO ANOTHER TAXING JURISDICTION - RECIPROCITY REQUIRED.
- 813. CONSTITUTIONAL EXEMPTIONS FROM TAX - PROPERTY OF PUBLIC AGENCIES - RAILROAD OPERATING PROPERTY.
- 814. EXEMPTION OF PROPERTY BROUGHT IN FOR PERSONAL USE OF NONRESIDENT.
- 815. EXEMPTION OF RAW MATERIAL, PARTS AND NEWSPRINT FOR MANUFACTURE OF PRODUCTS TO BE SOLD AT RETAIL.
- 816. INK AND NEWSPRINT USED TO PRODUCE SHOPPERS’ GUILDES - SHOPPERS’ GUIDES DEFINED.
- 817. BROKERS’ AND AGENTS’ SERVICES EXEMPT FROM TAX.
- 818. PACKAGING AND CONTAINER MATERIALS AS TAX EXEMPT RAW MATERIAL.
- 819. PACKING AND CONTAINER MATERIALS SOLD TO RETAILERS EXEMPT.
- 820. EXEMPTION OF CREDIT CARD PROCESSING SERVICE.
- 821. EXEMPTION OF GAMING PROCEEDS.
- 822. EXEMPTION OF NATURAL GAS TRANSPORTATION.
- 823. EXEMPTION OF COAL USED FOR AGRICULTURAL PURPOSES.
- 824. EXEMPTION OF MOTOR FUEL USED FOR AGRICULTURAL PURPOSES.
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CHAPTER 9 - CIGARETTE TAX
- 901. DEFINITIONS.
- 902. TAX IMPOSES ON CIGARETTES HELD FOR SALE - RATES OF TAX.
- 903. UNLAWFUL SALES.
- 904. IMPACT OF TAX BORNE BY CONSUMER - SEPARATE STATEMENT ON INVOICE - METHOD OF COLLECTION UNAFFECTED.
- 905. LICENSE REQUIRED OF DISTRIBUTORS AND WHOLESALERS.
- 906. LICENSE AGREEMENT.
- 907. PRESERVATION OF RECORDS.
- 908. RESALE OF STAMP PROHIBITED - PENALTIES FOR USE OR POSSESSION OF COUNTERFEIT STAMP - REUSE OF STAMP - PENALTY.
- 909. RECORDS AND REPORTS AGREEMENT.
- 910. DISPLAY OR POSSESSION OF UNSTAMPED CIGARETTES AS EVIDENCE OF INTENT TO SELL.
- 911. ENFORCEMENT POWERS OF TAX COMMISSION PERSONNEL - ARREST - COMPLAINT - SEIZURE OF COUNTERFEIT LICENSE OR STAMP.
- 912. UNSTAMPED CIGARETTES AS CONTRABAND - SEIZURE WITHOUT WARRANT.
- 913. FORFEITURE OF CONTRABAND CIGARETTES - SALE BY TAX COMMISSION - PROCEEDS OF SALE - PURCHASER TO PAY TAX.
- 914. CONFISCATION OF UNSTAMPED CIGARETTES NOT REQUIRED IF NO INTENTIONAL EVASION.
- 915. ACT OF AGENT AS ACT OF PRINCIPAL.
- 916. EXAMINATION OF DISTRIBUTORS’, WHOLESALERS’ AND DEALERS’ RECORDS BY REVENUE AGENTS - INSPECTION OF PREMISES.
- 917. CIGARETTE TAX COLLECTION AGREEMENT WITH STATE.
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CHAPTER 10 - CONTRACTORS EXCISE TAX
- 1001. DEFINITIONS.
- 1002. EXCISE TAX UPON GROSS RECEIPTS OF ALL UTILITIES CONTRACTORS.
- 1003. EXCISE TAX UPON GROSS RECEIPTS OF ALL OTHER PRIME CONTRACTORS.
- 1004. EFFECTIVE DATE OF TAX.
- 1005. CONTRACTORS SUBJECT TO TAX.
- 1006. SUBCONTRACTORS.
- 1007. PRIME CONTRACTORS.
- 1008. TOTAL CONTRACT PRICE AS BASIS OF TAX - PURCHASED MATERIALS.
- 1009. GROSS RECEIPTS DEFINED - MATERIALS NOT DEDUCTIBLE.
- 1010. IMPROVEMENTS WITHOUT CONTRACT TAXABLE WHEN SOLD WITHIN FOUR YEARS AFTER COMPLETION.
- 1011. TAX IMPOSED ON IMPROVEMENTS BUILT FOR LEASE - CREDIT AGAINST TAX ON SALE - DUE DATE - EXEMPTIONS.
- 1012. REPORT AND PAYMENT OF TAX.
- 1013. ENFORCEMENT AND ADMINISTRATION.
- 1014. CONTRACTORS MAY LIST EXCISE AND USE TAXES AS SEPARATE LINE ITEM ON CONTRACTS AND BILLS.
- 1015. CONTRACTORS EXCISE TAX COLLECTION AGREEMENT WITH STATE.
- 1016. AMENDMENTS TO CONTRACTORS EXCISE TAX LAWS.
- 1017. ENFORCEMENT, PENALTIES, AND APPEALS - APPLICATION OF STATE AND TRIBAL LAW.
- CHAPTER 11 - LESSEE'S TAX
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CHAPTER 12 - BUSINESS LICENSES
- 1201. DEFINITIONS.
- 1202. LICENSE REQUIRED OF ALL BUSINESSES.
- 1203. APPLICATION FOR BUSINESS LICENSE.
- 1204. TERM OF LICENSES.
- 1205. LICENSE FEES.
- 1206. DENIAL OF LICENSE OR RENEWAL.
- 1207. REVOCATION OF LICENSE.
- 1208. REINSTATEMENT OF LICENSE.
- 1209. PENALTIES AND ENFORCEMENT.
- 1210. LICENSE NOT TRANSFERABLE.
- 1211. POSTING OF LICENSES.
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CHAPTER 13 - LUXARY TAX ON LIQUOR
- 1301. LUXURY TAX ON RETAIL PURCHASE OF ALCOHOLIC BEVERAGES.
- 1302. MONTHLY RETURN, COLLECTION AND REMITTANCE OF LUXURY TAX ON RETAIL PURCHASE OF ALCOHOLIC BEVERAGES.
- 1303. REPORTS REQUIRED OF RETAIL ALCOHOLIC BEVERAGE DEALERS.
- 1304. ADDITION OF TAX TO PRICE OF PRODUCT.
- 1305. PENALTY AND INTEREST ON DELINQUENCY IN COLLECTION AND REMITTANCE OF TAX-FALSE RETURN- COLLECTION OF TAX AND PENALTIES.
- 1306. DEDICATION OF TAX REVENUE.
- 1307. GENERAL REMEDIAL PENALTIES.
- 1308. CONTRABAND ALCOHOLIC BEVERAGES - CONTAINERS - FORFEITURE.
- 1309. SEIZURE OF CONTRABAND ALCOHOLIC BEVERAGES - CONTAINERS - SEARCH WARRANT.
- 1310. JUDICIAL DETERMINATION AS TO NATURE OF ALCOHOLIC BEVERAGES SEIZED.
- 1311. EXCEPTIONS TO THIS ORDINANCE.
- 1312. AGREEMENT BY LICENSEE TO GRANT ACCESS FOR INSPECTION PURPOSES.
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CHAPTER 14 - MOTOR FUEL TAX
- 1401. TITLE.
- 1402. DEFINITIONS.
- 1403. TRIBAL MOTOR FUEL TAX FUND.
- 1404. MOTOR FUEL TAX RATES.
- 1405. MOTOR FUEL TAX ON THE SALE OF GASOLINE AND BLENDS.
- 1406. MOTOR FUEL TAX LICENSE.
- 1407. MONTHLY REPORT.
- 1408. ADDITION OF TAX TO PRICE OF PRODUCT - COLLECTION OF TAX AT RETAIL LEVEL.
- 1409. STATE MOTOR FUEL EXCISE TAX PRE-EMPTED.
- 1410. FAILURE TO REMIT TAXES - PENALTY FOR FAILURE TO FILE RETURN.
- 1411. REFUND OF MOTOR FUEL TAX FOR NON-HIGHWAY USE OF TRIBAL MEMBERS.
- 1412. TAX EXEMPTION OF FUEL TO APPROVED TRIBAL INDIAN SCHOOL.
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CHAPTER 15 - CONTRACTOR’S EXCISE TAX ON NEW OR EXPANDED POWER PRODUCTION FACILITIES
- 1501. CERTAIN POWER PRODUCTION FACILITIES USING RENEWABLE RESOURCES SUBJECT TO CHAPTER.
- 1502. DEFINITIONS.
- 1503. RATE OF TAX ON NEW OR EXPANDED POWER PRODUCTION FACILITIES.
- 1504. FILING OF TAX RETURN - PAYMENT OF TAXES DUE.
- 1505. PERMIT REQUIRED FOR NEW OR EXPANDED FACILITY TAX RATE - APPLICATION.
- 1506. HEARING AVAILABLE ON DENIAL OF PERMIT.
- 1507. PROMULGATION OF RULES - SCOPE OF RULES.
- 1508. TAX COMMISSION’S REMEDY IF TAX COLLECTION JEOPARDIZED - LIEN - DISTRESS WARRANT.
- 1509. RECORDS TO BE KEPT BY TAXPAYER - INSPECTION BY TAX COMMISSION - RETENTION OF RECORDS.
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CHAPTER 16 - EXCISE TAX ON FARM MACHINERY, FARM ATTACHMENT UNITS AND IRRIGATION EQUIPMENT
- 1601. TAX IMPOSTED ON GROSS RECEIPTS
- 1602. TAX USE, STORAGE, CONSUMPTION.
- 1603. EXEMPTION TRADE IN.
- 1604. FARM MACHINERY DEFINED.
- 1605. PUBLIC AUCTION SALES.
- 1606. TAX COLLECTION AND ADMINISTRATION.
- 1607. FILING RETURNS.
- 1608. APPLICATION OF OTHER LAWS
- 1609. REVENUE DEPOSITED IN GENERAL FUND.
- 1610. RENTAL EXEMPT.
- 1611. PROMULGATION OF RULES.
- 1612. PROHIBITED.
- CHAPTER 17 - RESERvED
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CHAPTER 18 - GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESSES
- 1801. GROSS RECEIPTS TAX ON VISITOR RELATED BUSINESS.
- 1802. DEFINITIONS.
- 1803. SEASONAL TAX RATES.
- 1803. SEASONAL TAX REVENUE ACCOUNT ESTABLISHED.
- 1804. APPLICATION OF SEASONAL TAX LODGING.
- 1805. APPLICATION OF SEASONAL TAX CAMPGOUNDS.
- 1806. APPLICATION OF SEASONAL TAX VISITOR ATTRACTION.
- 1807. APPLICATION OF SEASONAL TAX SPECTATOR EVENTS.
- 1808. NONPROFIT ORGANIZATIONS EXEMPT.
- 1809. RECEIPTS FROM NONPROFIT SHOOTING RANGE EXEMPT.
- 1810. ADMINISTRATION OF SEASONAL TAX.
- 1811. FILING RETURN AND REMITTING TAX.
- 1812. APPLICATION OF OTHER LAWS.
- 1813. PROMULGATION OF RULES.
- 1814. PROHIBITED ACTS-PENALTIES.
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