South Dakota Statutes
§ 10-46B-2 — Prime contractors and subcontractors subject to tax.
Prime contractors and subcontractors subject to the tax imposed by § 10-46B-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c). If a contractor engages in services not specifically listed in division c of the Standard Industrial Classification Manual, 1987, then the services must entail the construction, building, installation, or repair of a fixture to realty before the gross receipts are subject to the tax imposed by § 10-46B-1 .
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South Dakota § 10-46B-2 (Prime contractors and subcontractors subject to tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Valley Power Sys. v. S.D. Dep't of Revenue
2017 SD 84 (South Dakota Supreme Court, 2017)
Legislative History
SL 1979, ch 84, §§ 12B, 12D; SL 1980, ch 100, § 2; SDCL Supp, §
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