South Dakota Statutes
§ 10-46B-1 — Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
There is imposed an excise tax upon the gross receipts of all prime contractors and subcontractors engaged in realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-34 , 10-35 , 10-36 , or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system, at the rate of two percent.
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South Dakota § 10-46B-1 (Tax imposed on receipts from certain realty improvement contracts--Rate of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Brink Electric Construction Co. v. State, Department of Revenue
472 N.W.2d 493 (South Dakota Supreme Court, 1991)
Valley Power Sys. v. S.D. Dep't of Revenue
2017 SD 84 (South Dakota Supreme Court, 2017)
Legislative History
SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SDCL § 10-49A-1; SL 1984, ch 92, § 3; SL 1986, ch 106; SL 1995, ch 68, § 44; SL 2005, ch 78, § 14; SL 2010, ch 65, § 2, eff. Feb. 24, 2010; SL 2018, ch 65, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 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.