South Dakota Statutes

§ 10-46B-3 — Total contract price as basis of tax.

South Dakota·Title 10 TAXATION·Ch. 10-46B ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The tax imposed by this chapter shall apply to the total contract price including all labor and materials.

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Legislative History

SL 1979, ch 84, § 12E; SL 1980, ch 100, § 3; SDCL Supp, §

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