South Dakota § 10-46B-4 Gross receipts defined--Items not deductible.

South Dakota Statutes

§ 10-46B-4 — Gross receipts defined--Items not deductible.

South Dakota § 10-46B-4

Title 10TAXATION

Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX

This text of South Dakota § 10-46B-4 (Gross receipts defined--Items not deductible.) 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 § 10-46B-4 (2026).

Text

For the purpose of this chapter, the term, gross receipts, means the amount received in money, credits, property, or other money's worth in consideration of the performance of realty improvement contracts within this state, without any deduction on account of the cost of the property sold, the cost of materials used, the cost of services or labor purchased, amounts paid for interest or discounts, or any other expenses whatsoever, nor shall any deduction be allowed for losses.

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For the purpose of this chapter, the term, gross receipts, means the amount received in money, credits, property, or other money's worth in consideration of the performance of realty improvement contracts within this state, without any deduction on account of the cost of the property sold, the cost of materials used, the cost of services or labor purchased, amounts paid for interest or discounts, or any other expenses whatsoever, nor shall any deduction be allowed for losses.