Improving Efforts with Customer Service & Native American tribes

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 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

The Best States For Business #17 South Dakota

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 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.

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 E. 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 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

The South Dakota Department of Revenue & Regulation works with each individual tribe to enter into and administer taxation compacts

Tribal tax collection agreements Tribal governments with tax collection agreements are: State of South 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 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

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