771. RETAIL SALES AND SERVICE TAX COLLECTION AGREEMENT WITH STATE.

The Tax Commission, pursuant to Section 306 (10), may enter into an agreement with the Department of Revenue of the State of South Dakota for the collection of the taxes, issuance of sales tax permits and licenses, supervision of the keeping of records and filing or reports, and the collection of fees required by this Chapter on behalf of the Tribe by the Department. Such agreement may provide that the collection of taxes, issuance of permits and licenses, supervision of the keeping of records and filing of reports, and collection of fees shall be substantially in the same manner as conducted by the State of South Dakota under SDCL 10-45 and other applicable State law. The agreement may also provide for the retention by the Department of a collection fee not to exceed 1% of the total taxes collected pursuant to such agreement, and for the retention by the State and additional portion of such taxes collected in lieu of the collection of taxes under SDCL 10-45 on activities within the Reservation, as agreed upon by the Tax Commission and the Department. So long as such an agreement remains in effect, the collection of taxes, issuance of permits and licenses, supervision of the keeping of records and filing of reports, and collection of fees pursuant of such agreement shall, notwithstanding any other provision of this Chapter, constitute the manner of such collection, issuances and supervision required by this Chapter, except as provided in Section 773; provided, that any reports, applications or other filing filed with the Department pursuant to this section shall also be filed with the Tax Commission.