---
type: "Bill"
title: "modify provisions for a tax collection agreement with an Indian tribe."
description: "modify provisions for a tax collection agreement with an Indian tribe."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2026"
identifier: "HB 1233"
citation: "South Dakota HB 1233 (2026)"
classification: ["bill"]
subjects: ["Indian Tribes", "Retail Sales and Service Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Emery", "Foster", "Mortenson", "Perry", "Pourier"]
version_count: 4
action_count: 15
vote_count: 4
first_action: "2026-01-29"
last_action: "2026-03-04"
source: "openstates"
source_identifier: "ocd-bill/75f4cf0f-702f-4221-8b7f-7a0cdb0b02d2"
source_url: "https://sdlegislature.gov/Session/Bill/27205"
source_hash: "5f79d31f662352c91e8cf9fc6e92ba7228bc25fc3930087d08357c07247ffe69"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota HB 1233 (2026) — modify provisions for a tax collection agreement with an Indian tribe.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/27205/299483)
2. **1233B** (committee substitute) — [source](https://mylrc.sdlegislature.gov/api/Documents/301310.pdf)
3. **House Taxation Engrossed** (committee substitute) — [source](https://sdlegislature.gov/Session/Bill/27205/301572)
4. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/27205/305094)

## Votes

- Do Pass Amended — **63–2** (pass) · lower
- Do Pass Amended — **11–0** (pass) · lower
- Do Pass — **6–0** (pass) · upper
- Do Pass Amended — **32–1** (pass) · upper

## Sponsors

- Emery — primary (person)
- Foster — primary (person)
- Mortenson — primary (person)
- Perry — primary (person)
- Pourier — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-29** First read in House and referred to House Taxation H.J. 180 `introduction, reading-1, referral-committee`
- **2026-02-05** Scheduled for hearing
- **2026-02-05** Taxation Motion to amend , Passed, H.J. 2 Amendment 1233B `amendment-introduction, amendment-passage`
- **2026-02-05** Taxation Do Pass Amended , Passed, YEAS 11, NAYS 0 H.J. 3
- **2026-02-09** House of Representatives Do Pass Amended , Passed, YEAS 63, NAYS 2 H.J. 264
- **2026-02-10** First read in Senate and referred to Senate Taxation S.J. 232 `introduction, reading-1, referral-committee`
- **2026-02-23** Scheduled for hearing
- **2026-02-23** Taxation Do Pass , Passed, YEAS 6, NAYS 0 `committee-passage`
- **2026-02-23** Certified uncontested, placed on consent , Passed,
- **2026-02-24** Senate Deferred to another day , Passed, S.J. 373
- **2026-02-25** Senate Do Pass Amended , Passed, YEAS 32, NAYS 1 S.J. 403
- **2026-02-26** Signed by the Speaker H.J. 462 `passage`
- **2026-03-02** Signed by the President S.J. 434 `passage`
- **2026-03-03** Delivered to the Governor on 2026-03-03 H.J. 480 `executive-receipt`
- **2026-03-04** Signed by the Governor on 2026-03-04 H.J. 496 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/75f4cf0f-702f-4221-8b7f-7a0cdb0b02d2`. Confidence: reported (aggregated from official South Dakota legislature records).