Chapter
REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
- S.D. Codified Laws § 10-46A-1— Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax
- S.D. Codified Laws § 10-46A-1.1— Effective date--Application to contracts, sales and change orders
- S.D. Codified Laws § 10-46A-1.2— Contracts subject to tax imposed by chapter 10-46B
- S.D. Codified Laws § 10-46A-1.3— Tax measured by gross receipts upon accrual basis
- S.D. Codified Laws § 10-46A-1.4— Payment of tax on cash basis
- S.D. Codified Laws § 10-46A-1.5— Taxes on receipts of worthless accounts
- S.D. Codified Laws § 10-46A-1.6— 10-46A-1.6. Repealed by SL 2006, ch 61, § 4, eff. Feb. 6, 2006
- S.D. Codified Laws § 10-46A-1.7— 10-46A-1.7. Repealed by SL 2007, ch 65, § 6
- S.D. Codified Laws § 10-46A-1.8— Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance
- S.D. Codified Laws § 10-46A-2— Prime contractors and subcontractors subject to tax
- S.D. Codified Laws § 10-46A-2.1— Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates
- S.D. Codified Laws § 10-46A-2.2— Prime contractor--Definition
- S.D. Codified Laws § 10-46A-3— Total contract price as basis of tax--Purchased materials
- S.D. Codified Laws § 10-46A-4— Gross receipts defined--Items not deductible
- S.D. Codified Laws § 10-46A-5— Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
- S.D. Codified Laws § 10-46A-5.1— Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions
- S.D. Codified Laws § 10-46A-6— 10-46A-6. Repealed by SL 1980, ch 100, § 5
- S.D. Codified Laws § 10-46A-7— Administration of tax--Sales tax provisions applicable
- S.D. Codified Laws § 10-46A-8— Report and payment of tax
- S.D. Codified Laws § 10-46A-8.1— 10-46A-8.1. Repealed by SL 2006, ch 61, § 12, eff. Feb. 6, 2006
- S.D. Codified Laws § 10-46A-9— 10-46A-9. Repealed by SL 2017, ch 66, § 2
- S.D. Codified Laws § 10-46A-10— 10-46A-10. Repealed by SL 1980, ch 100, § 7
- S.D. Codified Laws § 10-46A-11— Municipal tax on contractors--Rate--Restitution
- S.D. Codified Laws § 10-46A-12— Contractors may list excise and use taxes as separate line item on contracts and bills
- S.D. Codified Laws § 10-46A-12.1— Contractor to post excise tax license number with building permit for realty improvement project
- S.D. Codified Laws § 10-46A-12.2— When building permit not required
- S.D. Codified Laws § 10-46A-13— Personal liability of officers, managers, or partners of entity failing to file returns or pay tax--Security in lieu of liability--Bonded municipal officials exempt
- S.D. Codified Laws § 10-46A-13.1— Violation of chapter as criminal offense--Classification
- S.D. Codified Laws § 10-46A-14— Restriction on application of rate increase
- S.D. Codified Laws § 10-46A-15— Contractor's excise tax license required--Application
- S.D. Codified Laws § 10-46A-16— Issuance of license--Assignment prohibited
- S.D. Codified Laws § 10-46A-17— Refusal to issue license for failure to pay tax--Bond
- S.D. Codified Laws § 10-46A-18— Exemption for floor laying
- S.D. Codified Laws § 10-46A-18.1— Exemption of repair shops, locksmiths, and locksmith shops
- S.D. Codified Laws § 10-46A-19— Promulgation of rules