The Revenue Office

The Revenue Office shall provide the administrative functions to enforce taxes, license fees and regulatory laws imposed by Tribal Council.



Phone: 605.964.7071

Fax: 605.964.7070

Lynnette Dupris, Director
Jauron Widow, Revenue Agent
Richi Kennedy, Office Manager

Business Licensing

Levies license fees upon persons doing business on the Cheyenne River Reservation or with the Tribe. The license fees are used to measure and regulate economic activity on the Reservation. The license fees for on-reservation business is $100, and for off-reservation business is $150. Businesses with annual gross sales of less than $5,000 shall pay $50, and peddlers pay $25.  Those businesses who are in transient shall pay $50 daily.

Application Procedure 

Every person engaging in business: as a retailer, service provider, consultant, contractor must file an application for a license to do business on the reservation.  Applications can be picked up at the CRST Revenue Office, along with the sales, service and contractor’s license application.

Business License Information     Business License Application

Taxes and Regulatory Laws

Sales, Service & Use Tax

Imposes a 4.5% tax on the gross receipts of all goods sold as a retailer. There is also a tax of 4.5% tax upon the gross receipts of any person engaging in any business in which a service is rendered of any kind.

Ordinance no. 40 - Contractors Excise Tax

Imposes an excise tax of 2% on the gross receipts of all prime contractors engaged in realty improvement contracts.   Such contracts include construction or repairing of a home or business, building bridges, or highways. Realty improvement also includes special trade contracting such as: electrical, plumbing, roofing, siding, etc. There is also a 4.5% use tax on materials used for realty improvement projects.

Motor Fuel Excise Tax

The CRST imposes a tax on motor fuel to defray the costs of government services and transportation infrastructure

Cigarette/Tobacco Tax

The Tribe imposes taxes on cigarette and tobacco products sold on the reservation.  Each distributor must have required licenses and complete forms to report taxes.

Ordinance no. 48 – Alcoholic Beverages Control Law

The Tribe has exercised regulatory authority to combat the problems of alcohol abuse on the reservation through taxation, prohibitions, and regulations. There is imposed a 10% tax on alcohol sold to consumers that is marked for prevention, treatment, enforcement & education.

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Cheyenne River Sioux Tribe
PO Box 590
Eagle Butte, SD 57625
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