The Revenue Office
The Revenue Office shall provide the administrative functions to enforce taxes, license fees and regulatory laws imposed by Tribal Council.
CHEYENNE RIVER SIOUX TRIBE REVENUE OFFICE
PO BOX 590, EAGLE BUTTE, SD 57625
Lynnette Dupris, Director
Jauron Widow, Revenue Agent
Mary Grass, Office Manager
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.
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
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.