The department may enter into tax collection agreements with any Indian tribe under the provisions of this chapter and chapter 1-24. These agreements may provide for the collection of any of the following state taxes and any tribal taxes imposed by a tribe that are identical to the following state taxes:
(1) The retail sales and service tax imposed by chapter 10-45;
(2) The use tax imposed by chapter 10-46;
(3) The contractors' excise tax imposed by chapter 10-46A;
(4) The alternate contractors' excise tax imposed by chapter 10-46B;
(5) The cigarette tax imposed by chapter 10-50;
(6) The motor vehicle excise tax imposed by chapter 32-5B;
(7) The fuel excise tax imposed by chapter 10-47B;
(8) The wholesale tax on tobacco products imposed by chapter 10-50;
(9) The amusement device tax imposed by chapter 10-58;
(10) The gross receipts tax on visitor related businesses imposed by chapter 10-45D;
(11) The excise tax on farm machinery, attachment units, and irrigation equipment imposed by chapter 10-46E.
The agreement may provide for the retention by the department of an agreed-upon percentage of the gross revenue as an administrative fee.