South Dakota Statutes
§ 10-46A-3 — Total contract price as basis of tax--Purchased materials.
The tax imposed by this chapter applies to the total contract price including all labor and materials. Materials include those purchased by the contractor and those purchased by the person who let the contract or his designee.
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South Dakota § 10-46A-3 (Total contract price as basis of tax--Purchased materials.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
At & T Corp. v. South Dakota Department of Revenue
2002 SD 25 (South Dakota Supreme Court, 2002)
Legislative History
SL 1979, ch 84, § 12E; SL 1980, ch 100, § 3; SL 1984, ch 92, § 4.
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Standard real estate appraisal manual.