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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-15

Contractor's excise tax license required--Application

Official textsdlegislature.gov

Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the secretary of revenue may require.

Last amended: Source: SL 1989, ch 116 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 56 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.

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 Repealed by SL 1980, ch 100, § 5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 Repealed by SL 2017, ch 66, § 2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 Repealed by SL 1980, ch 100, § 7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