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Unveiled by Governor Rounds
A series of specific goals and objectives for improving South Dakota by the year 2010:
Goal 1: Double Visitor Spending by 2010
Goal 2: Increase GSP by 2010Goal 3: Become a Recognized Leader in
Research & Tech Development by 2010
Goal 4: Brand and Develop SD’s Quality of Life as the Best in America by 2010
Goal 5: Uphold our Commitment to the 2010 Initiative as a Work in Progress
Best Small Places For Business
1. Sioux Falls SD ~ 205,400
2. Las Cruces NM 3. Fargo ND 4. Bismarck ND 5. Morgantown WV 6. Rapid City SD ~ 118,400
7. Rochester MN 8. St. George UT 9. Johnson City TN 10.Logan UT
ONE MISSIONTo become known as the best compliance and regulatory agency in the nation for efficiency and effectiveness and to influence our stakeholders through service Excellency so that voluntary compliance becomes a way of life with organizations doing Business in South Dakota.
Develop. . . • Customer Service• Working Relationships• Technology• Excitement• Teamwork• Goal-Driven Processes
Goal 4: Brand and Develop SD’s Quality of Life as the Best in America by 2010
4E. Improve cooperative efforts with the Native American tribes
•Establish lasting tribal partnerships•Assist in developing business infrastructure with the tribes, when invited•Continue to improve rural tourism efforts with tribes•Engage in a summit process with tribes, as invited•Increase staff of the Office of Tribal Relations•Promote the establishment of cultural, non-competitive exchanges between reservation and non-reservation schools, if invited
Native American AwarenessThe South Dakota Bureau of Personnel has created and implemented a series of seminars available to all state agencies:
• Part I – Solution Based Behavior Skills in Communication
• Part II – Tribal/State/Federal Relationships
• Part III – Indian Education – History and Culture
• Part IV – Contemporary History and Culture
The South Dakota Department of Revenue & Regulation works with each individual tribe to enter into and administer taxation compacts
Tribal tax collection agreementsTribal governments with tax collection agreements are:
State ofSouth Dakota
Cheyenne River
Pine Ridge
Standing Rock
Rosebud
Tribal governments that do not have a collection agreement with the State of South Dakota are: Crow Creek Lower-Brule Sisseton-Whapeton Flandreau Yankton
• Tribes have signed agreements with the state
• 4% tribal sales tax and applicable municipal tax in lieu of the state sales, use, and excise taxes
• Sales to both Indians and non-Indians taxed
• Collected by the state, reported on the state tax form
• Tribe may impose taxes in addition to tribal sales tax. These taxes are sometimes called TECRO or TERO taxes. These taxes are collected by the tribe.
Tribal & State Tax Agreements
• No signed agreements with state
• Sales made by a retailer or service provider that are delivered on Indian country are subject to the 4% state sales tax.
• Sales by an enrolled tribal member on Indian country, controlled by that member’s Tribe and the tribe does not have a collection agreement, are not subject to state sales, use or excise tax.
• Tribe may impose their own tribal taxes . These taxes are collected by the tribe.
No Tax Collection Agreements
Are sales made on Indian Country?
NO
YES
Is the business
located on an agreement
reservation?NO
YES
Is the business owned by a tribal member
and on land controlled by the
tribal members’ tribe?
South Dakota sales tax is due.
NO YES
Tribal sales tax is due.
South Dakota sales tax is due.
No tax due
Indian Country Flow ChartIndian Country Flow Chart
Training & Support
• Local Contact between State and Tribal Personnel
• Training provided regarding tax law and compliance issues
• Publications specific to Tribal Tax issues have been created
• Outreach– Seminars held on Tribal Land– Speaking Engagements
• Meeting with tribes on a Regular Basis – meet with each tribe at least once every 8 weeks
• Continuity ~ One agent assigned to work with the 4 tribes South Dakota is compacted with
• Updates on Legislation
• Training tailored to the needs of the tribes and their requests
• Reporting and Compliance Projects
Training & Support
Marketing
NewslettersBrochuresPress ReleasesFlyersEmails
Thank Thank YouYou
