South Dakota Statutes
§ 10-46A-3 — Total contract price as basis of tax--Purchased materials.
South Dakota § 10-46A-3
This text of South Dakota § 10-46A-3 (Total contract price as basis of tax--Purchased materials.) 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-3 (2026).
Text
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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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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Bluebook (online)
South Dakota § 10-46A-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46A-3.