Improving Efforts with

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Improving Efforts with Customer Service
Native American tribes
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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
2010 Goal 3 Become a Recognized Leader in
Research Tech Development by 2010 Goal 4
Brand and Develop SDs Quality of Life as the
Best in America by 2010 Goal 5 Uphold our
Commitment to the 2010 Initiative as a Work
in Progress
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The Best States For Business

• 17 South Dakota

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• Best Small Places For Business
• Sioux Falls SD 205,400
• Las Cruces NM
• Fargo ND
• Bismarck ND
• Morgantown WV
• Rapid City SD 118,400
• Rochester MN
• St. George UT
• Johnson City TN
• Logan UT

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ONE MISSION To 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.
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• Develop. . .
• Customer Service
• Working Relationships
• Technology
• Excitement
• Teamwork
• Goal-Driven Processes

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Goal 4 Brand and Develop SDs 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

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• Native American Awareness
• The 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

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The South Dakota Department of Revenue
Regulation works with each individual tribe to
enter into and administer taxation compacts
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Tribal tax collection agreements
Tribal governments with tax collection agreements
are
Cheyenne River
Standing Rock
State of South Dakota
Pine Ridge
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
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Tribal State Tax Agreements

• 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.

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No Tax Collection 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 members 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.

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Indian Country Flow Chart
Are sales made on Indian Country?
YES
NO
Is the business located on an agreement
reservation?
YES
South Dakota sales tax is due.
Tribal sales tax is due.
NO
Is the business owned by a tribal member and on
land controlled by the tribal members tribe?
NO
YES
South Dakota sales tax is due.
No tax due
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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

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Training Support

• 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

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Marketing

• Newsletters
• Brochures
• Press Releases
• Flyers
• Emails

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Thank You