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Taxation

The South Dakota Department of Revenue has been an active partner with each of the 9 tribes within South Dakota, supporting their efforts to implement tribal taxation and gaming laws and support tribal government operations. The Department of Tribal Relations has been a participant in a variety of Department of Revenue tribal tax efforts, ranging from tax collection agreement meetings with tribal governments to development and advocacy for tribal and tribal veteran vehicle license plates. Through meaningful negotiations and ongoing relationship building, the State of South Dakota and tribes sharing its borders continue to explore ways to support each’s efforts to fairly and effectively administer state and tribal tax laws across their respective jurisdictions.