Partnertax.ai
Start free trial →

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

Official textsdlegislature.gov

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 .

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-46-56 · Exemption for the use of credit card processing services
  2. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  3. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  4. 10-46-59 · Inapplicability of tax
  5. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  6. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  7. 10-46-62 · Gross receipts from charge of interest exempted
  8. 10-46-63 · Exemption for use of certain rodeo services
  9. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  10. 10-46-65 · Exemptions
  11. 10-46-66 · Retail sales include auctions, consignments, products…
  12. 10-46-67 · Department authorized to issue direct payment permits to…
  13. 10-46-68 · Exemption for lodging house or hotel membership fees
  14. 10-46-69 · Tax on use of certain mobile telecommunications services
  15. 10-46-70 · Exemption of receipts received by the state and political…
  16. 10-46-71 · Exemption for sale of coins, currency, or bullion
  17. 10-46-72 · Relief from liability for failing to report tax at new…
  18. 10-46-73 · Exemption for nonprofit corporations created for fire…
  19. 10-46-74 · Exemption--Coaches
  20. 10-46-75 · Exemption--Certain services rendered to a partnership
  21. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  22. 10-46A-2 · Prime contractors and subcontractors subject to tax
  23. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  24. 10-46A-4 · Gross receipts defined--Items not deductible
  25. 10-46A-5 · Improvement without contract taxable when sold within four…
  26. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  27. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  28. 10-46A-8 · Report and payment of tax
  29. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  30. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  31. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  32. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  33. 10-46A-13 · Personal liability of officers, managers, or partners of…
  34. 10-46A-14 · Restriction on application of rate increase
  35. 10-46A-15 · Contractor's excise tax license required--Application
  36. 10-46A-16 · Issuance of license--Assignment prohibited
  37. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  38. 10-46A-18 · Exemption for floor laying
  39. 10-46A-19 · Promulgation of rules
  40. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
Full table of contents →