South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46B-3 — Total contract price as basis of tax

The tax imposed by this chapter shall apply to the total contract price including all labor and materials.

Last amended: Source: SL 1979, ch 84 , § 12E; SL 1980, ch 100 , § 3; SDCL Supp, § 10-46A-3 .