Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-45D: REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX/§ 10-46A-1
South Dakota Statutes

§ 10-46A-1 — Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

South Dakota § 10-46A-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45DREALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX

This text of South Dakota § 10-46A-1 (Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-46A-1 (2026).

Text

There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.

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Related

Bunkers v. Jacobson
2002 SD 135 (South Dakota Supreme Court, 2002)
20 case citations
Brink Electric Construction Co. v. State, Department of Revenue
472 N.W.2d 493 (South Dakota Supreme Court, 1991)
13 case citations
Puetz Corp. v. South Dakota Department of Revenue
2015 SD 82 (South Dakota Supreme Court, 2015)
10 case citations
State v. Reif
490 N.W.2d 511 (South Dakota Supreme Court, 1992)
5 case citations
Flandreau Santee Sioux Tribe v. Josh Haeder
938 F.3d 941 (Eighth Circuit, 2019)
5 case citations
At & T Corp. v. South Dakota Department of Revenue
2002 SD 25 (South Dakota Supreme Court, 2002)
3 case citations
Rushmore Shadows, LLC v. Pennington County Board of Equalization
2013 SD 73 (South Dakota Supreme Court, 2013)
3 case citations
Flandreau Santee Sioux Tribe v. Terwilliger
(D. South Dakota, 2018)

Legislative History

SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-46A-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46A-1.