require that the Department of Revenue provide an annual report to Indian tribes regarding certain tax collections.

SB 241 requires South Dakota's Department of Revenue to provide annual reports to Indian tribes with tax collection agreements. The bill mandates that by December 1 each year, the department must report estimated tax collections from the prior year (distinguishing between remote and nonremote sellers) for tribes in 20 specific counties, including Oglala Lakota and Bennett. It also requires retroactive reports for 2020-2025 by December 1, 2026. If data is unavailable, the department must develop a methodology to collect it. This bill directly affects tribes in those counties by increasing transparency around tax revenue collected from tribal members and sales within their areas.