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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-1

Tax imposed on receipts from certain realty improvement contracts--Rate of tax

Official textsdlegislature.gov

There is imposed an excise tax upon the gross receipts of all prime contractors and subcontractors engaged in realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-34 , 10-35 , 10-36 , or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system, at the rate of two percent.

Last amended: Source: SL 1979, ch 84 , § 12A; SL 1980, ch 100 , § 1; SDCL § 10-49A-1; SL 1984, ch 92 , § 3; SL 1986, ch 106 ; SL 1995, ch 68 , § 44; SL 2005, ch 78 , § 14; SL 2010, ch 65 , § 2, eff. Feb. 24, 2010; SL 2018, ch 65 , § 2.

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In this chapter (40 sections)
  1. 10-46-75 · Exemption--Certain services rendered to a partnership
  2. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  3. 10-46A-2 · Prime contractors and subcontractors subject to tax
  4. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  5. 10-46A-4 · Gross receipts defined--Items not deductible
  6. 10-46A-5 · Improvement without contract taxable when sold within four…
  7. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  8. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  9. 10-46A-8 · Report and payment of tax
  10. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  11. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  12. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  13. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  14. 10-46A-13 · Personal liability of officers, managers, or partners of…
  15. 10-46A-14 · Restriction on application of rate increase
  16. 10-46A-15 · Contractor's excise tax license required--Application
  17. 10-46A-16 · Issuance of license--Assignment prohibited
  18. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  19. 10-46A-18 · Exemption for floor laying
  20. 10-46A-19 · Promulgation of rules
  21. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  22. 10-46B-2 · Prime contractors and subcontractors subject to tax
  23. 10-46B-3 · Total contract price as basis of tax
  24. 10-46B-4 · Gross receipts defined--Items not deductible
  25. 10-46B-5 · Improvement without contract taxable when sold within four…
  26. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  27. 10-46B-7 · Report and payment of tax
  28. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  29. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  30. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  31. 10-46B-11 · Personal liability of officers, managers, or partners of…
  32. 10-46B-12 · Prospective application of increases in tax
  33. 10-46B-13 · Contractor's excise tax license required--Application
  34. 10-46B-14 · Issuance of license--Assignment prohibited
  35. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  36. 10-46B-16 · Exemption for floor laying
  37. 10-46B-17 · Allocation of certain revenues to water and environment fund
  38. 10-46B-18 · Promulgation of rules
  39. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  40. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
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