South Dakota Statutes
§ 5-18B-17 — Contractor's excise tax license.
South Dakota·Title 5 PUBLIC PROPERTY, PURCHASES AND CONTRACTS·Ch. 5-18 PROCUREMENT OF PUBLIC IMPROVEMENTS
No purchasing agency may award any contract for the construction of any public improvement unless the purchasing agency has verified with the Department of Revenue that the contractor has a contractor's excise tax license pursuant to chapter 10-46A or 10-46B .
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South Dakota § 5-18B-17 (Contractor's excise tax license.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Puetz Corp. v. South Dakota Department of Revenue
2015 SD 82 (South Dakota Supreme Court, 2015)
Legislative History
SL 2010, ch 31, § 56; SL 2011, ch 1 (Ex. Ord.