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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-3

Total contract price as basis of tax--Purchased materials

Official textsdlegislature.gov

The tax imposed by this chapter applies to the total contract price including all labor and materials. Materials include those purchased by the contractor and those purchased by the person who let the contract or his designee.

Last amended: Source: SL 1979, ch 84 , § 12E; SL 1980, ch 100 , § 3; SL 1984, ch 92 , § 4.

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In this chapter (40 sections)
  1. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  2. 10-46-59 · Inapplicability of tax
  3. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  4. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  5. 10-46-62 · Gross receipts from charge of interest exempted
  6. 10-46-63 · Exemption for use of certain rodeo services
  7. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  8. 10-46-65 · Exemptions
  9. 10-46-66 · Retail sales include auctions, consignments, products…
  10. 10-46-67 · Department authorized to issue direct payment permits to…
  11. 10-46-68 · Exemption for lodging house or hotel membership fees
  12. 10-46-69 · Tax on use of certain mobile telecommunications services
  13. 10-46-70 · Exemption of receipts received by the state and political…
  14. 10-46-71 · Exemption for sale of coins, currency, or bullion
  15. 10-46-72 · Relief from liability for failing to report tax at new…
  16. 10-46-73 · Exemption for nonprofit corporations created for fire…
  17. 10-46-74 · Exemption--Coaches
  18. 10-46-75 · Exemption--Certain services rendered to a partnership
  19. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  20. 10-46A-2 · Prime contractors and subcontractors subject to tax
  21. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  22. 10-46A-4 · Gross receipts defined--Items not deductible
  23. 10-46A-5 · Improvement without contract taxable when sold within four…
  24. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  25. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  26. 10-46A-8 · Report and payment of tax
  27. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  28. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  29. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  30. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  31. 10-46A-13 · Personal liability of officers, managers, or partners of…
  32. 10-46A-14 · Restriction on application of rate increase
  33. 10-46A-15 · Contractor's excise tax license required--Application
  34. 10-46A-16 · Issuance of license--Assignment prohibited
  35. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  36. 10-46A-18 · Exemption for floor laying
  37. 10-46A-19 · Promulgation of rules
  38. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  39. 10-46B-2 · Prime contractors and subcontractors subject to tax
  40. 10-46B-3 · Total contract price as basis of tax
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