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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-14

Restriction on application of rate increase

Official textsdlegislature.gov

No tax increase imposed after March 9, 1984, may be levied on the gross receipts of realty improvement contracts bid or entered into on or before the effective date of the tax increase.

Last amended: Source: SL 1984, ch 93 , § 4.

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In this chapter (40 sections)
  1. 10-46-69 · Tax on use of certain mobile telecommunications services
  2. 10-46-70 · Exemption of receipts received by the state and political…
  3. 10-46-71 · Exemption for sale of coins, currency, or bullion
  4. 10-46-72 · Relief from liability for failing to report tax at new…
  5. 10-46-73 · Exemption for nonprofit corporations created for fire…
  6. 10-46-74 · Exemption--Coaches
  7. 10-46-75 · Exemption--Certain services rendered to a partnership
  8. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  9. 10-46A-2 · Prime contractors and subcontractors subject to tax
  10. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  11. 10-46A-4 · Gross receipts defined--Items not deductible
  12. 10-46A-5 · Improvement without contract taxable when sold within four…
  13. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  14. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  15. 10-46A-8 · Report and payment of tax
  16. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  17. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  18. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  19. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  20. 10-46A-13 · Personal liability of officers, managers, or partners of…
  21. 10-46A-14 · Restriction on application of rate increase
  22. 10-46A-15 · Contractor's excise tax license required--Application
  23. 10-46A-16 · Issuance of license--Assignment prohibited
  24. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  25. 10-46A-18 · Exemption for floor laying
  26. 10-46A-19 · Promulgation of rules
  27. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  28. 10-46B-2 · Prime contractors and subcontractors subject to tax
  29. 10-46B-3 · Total contract price as basis of tax
  30. 10-46B-4 · Gross receipts defined--Items not deductible
  31. 10-46B-5 · Improvement without contract taxable when sold within four…
  32. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  33. 10-46B-7 · Report and payment of tax
  34. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  35. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  36. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  37. 10-46B-11 · Personal liability of officers, managers, or partners of…
  38. 10-46B-12 · Prospective application of increases in tax
  39. 10-46B-13 · Contractor's excise tax license required--Application
  40. 10-46B-14 · Issuance of license--Assignment prohibited
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