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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46A - Realty Improvement Contractor's Excise Tax
§ 10-46A-1 Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.
Universal Citation: SD Codified L § 10-46A-1 (2017)
10-46A-1. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax. There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.
Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.
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