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.
S.D. Codified Laws § 10-46A-1
Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax
Applied in 9 court decisions — leading case Dakota Harvestore Systems, Inc. v. South Dakota Department of Revenue (1983)
Most recently applied in Flandreau Santee Sioux Tribe v. Josh Haeder (September 2019)
Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.