The tax imposed by this chapter applies to the total contract price including all labor and materials. Materials include those purchased by the contractor and those purchased by the person who let the contract or his designee.
S.D. Codified Laws § 10-46A-3
Total contract price as basis of tax--Purchased materials
Applied in 1 court decision — leading case At & T Corp. v. South Dakota Department of Revenue (2002)
Most recently applied in At & T Corp. v. South Dakota Department of Revenue (February 2002)
Source: SL 1979, ch 84, § 12E; SL 1980, ch 100, § 3; SL 1984, ch 92, § 4.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.