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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-2

Prime contractors and subcontractors subject to tax

Official textsdlegislature.gov

Prime contractors and subcontractors subject to the tax imposed by § 10-46B-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c). If a contractor engages in services not specifically listed in division c of the Standard Industrial Classification Manual, 1987, then the services must entail the construction, building, installation, or repair of a fixture to realty before the gross receipts are subject to the tax imposed by § 10-46B-1 .

Last amended: Source: SL 1979, ch 84 , §§ 12B, 12D; SL 1980, ch 100 , § 2; SDCL Supp, § 10-46A-2 ; SL 1988, ch 108 , § 8; SL 1993, ch 101 , § 3.

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 Repealed by SL 1980, ch 100, § 5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 Repealed by SL 2017, ch 66, § 2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 Repealed by SL 1980, ch 100, § 7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