10-46B-13. Contractor's excise tax license required--Application.
Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and shall set forth the name under which the applicant transacts or intends to transact business, the location of the applicant's place or places of business, and such other information as the secretary of revenue may require.
Source: SL 1989, ch 116, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2006, ch 56, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
Section 10-46B-1 - Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
Section 10-46B-1.1 - Tax measured on accrual basis.
Section 10-46B-1.2 - Tax paid on cash basis.
Section 10-46B-1.3 - Taxes on receipts of worthless accounts.
Section 10-46B-2 - Prime contractors and subcontractors subject to tax.
Section 10-46B-3 - Total contract price as basis of tax.
Section 10-46B-4 - Gross receipts defined--Items not deductible.
Section 10-46B-6 - Administration of tax--Sales tax provisions applicable.
Section 10-46B-7 - Report and payment of tax.
Section 10-46B-9 - Municipal tax on contractors--Rate--Restitution.
Section 10-46B-11.1 - Violation of chapter as criminal offense--Classification.
Section 10-46B-12 - Prospective application of increases in tax.
Section 10-46B-13 - Contractor's excise tax license required--Application.
Section 10-46B-14 - Issuance of license--Assignment prohibited.
Section 10-46B-15 - Refusal to issue license for failure to pay tax--Bond.
Section 10-46B-16 - Exemption for floor laying.
Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops.
Section 10-46B-17 - Allocation of certain revenues to water and environment fund.