South Dakota Codified Laws
Chapter 46A - Realty Improvement Contractor's Excise Tax
Section 10-46A-1.2 - Contracts subject to tax imposed by chapter 10-46B.

10-46A-1.2. Contracts subject to tax imposed by chapter 10-46B.
The tax imposed upon contractors performing realty improvement contracts for those persons subject to tax under chapter 10-28, 10-33, 10-35, 10-36 or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and the contracts are subject to the contractors' excise tax imposed by chapter 10-46B.

Source: SL 1984, ch 92, §3; SL 2005, ch 78, §15; SL 2010, ch 65, §1, eff. Feb. 24, 2010; SL 2018, ch 65, §1; SL 2021, ch 49, § 11.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 46A - Realty Improvement Contractor's Excise Tax

Section 10-46A-1 - Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

Section 10-46A-1.1 - Effective date--Application to contracts, sales and change orders.

Section 10-46A-1.2 - Contracts subject to tax imposed by chapter 10-46B.

Section 10-46A-1.3 - Tax measured by gross receipts upon accrual basis.

Section 10-46A-1.4 - Payment of tax on cash basis.

Section 10-46A-1.5 - Taxes on receipts of worthless accounts.

Section 10-46A-1.8 - Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance.

Section 10-46A-2 - Prime contractors and subcontractors subject to tax.

Section 10-46A-2.1 - Subcontractors--Definition--Certificate issued by prime contractor--Tax liability--Misuse of certificate--Government entities not to issue certificates.

Section 10-46A-2.2 - Prime contractor--Definition.

Section 10-46A-3 - Total contract price as basis of tax--Purchased materials.

Section 10-46A-4 - Gross receipts defined--Items not deductible.

Section 10-46A-5 - Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.

Section 10-46A-5.1 - Tax imposed on improvements built for lease--Credit against tax on sale--Due date--Exemptions.

Section 10-46A-7 - Administration of tax--Sales tax provisions applicable.

Section 10-46A-8 - Report and payment of tax.

Section 10-46A-11 - Municipal tax on contractors--Rate--Restitution.

Section 10-46A-12 - Contractors may list excise and use taxes as separate line item on contracts and bills.

Section 10-46A-12.1 - Contractor to post excise tax license number with building permit for realty improvement project.

Section 10-46A-12.2 - When building permit not required.

Section 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.

Section 10-46A-13.1 - Violation of chapter as criminal offense--Classification.

Section 10-46A-14 - Restriction on application of rate increase.

Section 10-46A-15 - Contractor's excise tax license required--Application.

Section 10-46A-16 - Issuance of license--Assignment prohibited.

Section 10-46A-17 - Refusal to issue license for failure to pay tax--Bond.

Section 10-46A-18 - Exemption for floor laying.

Section 10-46A-18.1 - Exemption of repair shops, locksmiths, and locksmith shops.

Section 10-46A-19 - Promulgation of rules.