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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-6

10-46A-6. Repealed by SL 1980, ch 100, § 5

Official textsdlegislature.gov

10-46A-6
10-46A-6.
Repealed by SL 1980, ch 100 , § 5.

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 Repealed by SL 2001, ch 56, § 16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 Repealed by SL 1980, ch 100, § 5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 Repealed by SL 2017, ch 66, § 2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 Repealed by SL 1980, ch 100, § 7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