Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-13

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 , § 4; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 56 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  2. 10-46A-13 · Personal liability of officers, managers, or partners of…
  3. 10-46A-14 · Restriction on application of rate increase
  4. 10-46A-15 · Contractor's excise tax license required--Application
  5. 10-46A-16 · Issuance of license--Assignment prohibited
  6. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  7. 10-46A-18 · Exemption for floor laying
  8. 10-46A-19 · Promulgation of rules
  9. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  10. 10-46B-2 · Prime contractors and subcontractors subject to tax
  11. 10-46B-3 · Total contract price as basis of tax
  12. 10-46B-4 · Gross receipts defined--Items not deductible
  13. 10-46B-5 · Improvement without contract taxable when sold within four…
  14. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  15. 10-46B-7 · Report and payment of tax
  16. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  17. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  18. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  19. 10-46B-11 · Personal liability of officers, managers, or partners of…
  20. 10-46B-12 · Prospective application of increases in tax
  21. 10-46B-13 · Contractor's excise tax license required--Application
  22. 10-46B-14 · Issuance of license--Assignment prohibited
  23. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  24. 10-46B-16 · Exemption for floor laying
  25. 10-46B-17 · Allocation of certain revenues to water and environment fund
  26. 10-46B-18 · Promulgation of rules
  27. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  28. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  29. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  30. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  31. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  32. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  33. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
  34. 10-46E-4 · Farm machinery defined
  35. 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
  36. 10-46E-6 · Tax collection and administration
  37. 10-46E-7 · Filing of returns and payment of tax due
  38. 10-46E-8 · Application of chapters 10-45 and 10-46
  39. 10-46E-9 · Revenue deposited in general fund
  40. 10-46E-10 · Rental of fertilizer and pesticide devices…
Full table of contents →