South Dakota 46A — Realty Improvement Contractor's Excise Tax
- 10-46A-1 — Tax imposed on prime contractor's receipts from realty improvement contracts--Rateof tax.
- 10-46A-1.1 — Effective date--Application to contracts, sales and change orders.
- 10-46A-1.2 — Contracts subject to alternative tax--Exception.
- 10-46A-1.3 — Tax measured by gross receipts upon accrual basis.
- 10-46A-1.4 — Payment of tax on cash basis.
- 10-46A-1.5 — Taxes on receipts of worthless accounts.
- 10-46A-1.6 — Repealed.
- 10-46A-1.7 — Excise tax license--Return and remittance--When due.
- 10-46A-2 — Prime contractors and subcontractors subject to tax.
- 10-46A-2.1 — Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.
- 10-46A-2.2 — Prime contractor--Definition.
- 10-46A-3 — Total contract price as basis of tax--Purchased materials.
- 10-46A-4 — Gross receipts defined--Items not deductible.
- 10-46A-5 — Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
- 10-46A-5.1 — Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions.
- 10-46A-6 — Repealed.
- 10-46A-7 — Administration of tax--Sales tax provisions applicable.
- 10-46A-8 — Report and payment of tax.
- 10-46A-8.1 — Repealed.
- 10-46A-9 — Lien and enforcement provisions applicable to contractors' tax.
- 10-46A-10 — Repealed.
- 10-46A-11 — Municipal tax on contractors--Rate--Restitution.
- 10-46A-12 — Contractors may list excise and use taxes as separate line item on contracts and bills.
- 10-46A-12.1 — Contractor to post excise tax license number with building permit for realtyimprovement project.
- 10-46A-12.2 — When building permit not required.
- 10-46A-13 — Personal liability of officers of corporation failing to file returns or pay tax--Securityin lieu of liability--Bonded municipal officials exempt.
- 10-46A-13.1 — Penalties for violation of chapter.
- 10-46A-14 — Restriction on application of rate increase.
- 10-46A-15 — Contractor's excise tax license required--Application.
- 10-46A-16 — Issuance of license--Assignment prohibited.
- 10-46A-17 — Refusal to issue license for failure to pay tax--Bond.
- 10-46A-18 — Exemption for floor laying.
- 10-46A-18.1 — Exemption of repair shops, locksmiths, and locksmith shops.
- 10-46A-19 — Promulgation of rules.