South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-1 — Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax

There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.

Last amended: Source: SL 1979, ch 84 , § 12A; SL 1980, ch 100 , § 1; SL 1984, ch 92 , §§ 1, 1A; SL 1985, ch 92 .