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. - 10-46A-1. Tax imposed on prime contractor's receipts from realty improvement...

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

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...

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

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

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

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

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

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

Section 10-46A-2.2 - Prime contractor--Definition. - 10-46A-2.2. Prime contractor--Definition. For the purpose of this chapter, a...

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

Section 10-46A-4 - Gross receipts defined--Items not deductible. - 10-46A-4. Gross receipts defined--Items not deductible. For the purpose of...

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

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

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

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

Section 10-46A-11 - Municipal tax on contractors--Rate--Restitution. - 10-46A-11. Municipal tax on contractors--Rate--Restitution. Any municipality may impose an...

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

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

Section 10-46A-12.2 - When building permit not required. - 10-46A-12.2. When building permit not required. The provisions of §§10-46A-12.1...

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. - 10-46A-13. Personal liability of officers, managers, or partners of entity...

Section 10-46A-13.1 - Violation of chapter as criminal offense--Classification. - 10-46A-13.1. Violation of chapter as criminal offense--Classification. Any person who:...

Section 10-46A-14 - Restriction on application of rate increase. - 10-46A-14. Restriction on application of rate increase. No tax increase...

Section 10-46A-15 - Contractor's excise tax license required--Application. - 10-46A-15. Contractor's excise tax license required--Application. Every contractor or person...

Section 10-46A-16 - Issuance of license--Assignment prohibited. - 10-46A-16. Issuance of license--Assignment prohibited. The secretary of revenue shall...

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

Section 10-46A-18 - Exemption for floor laying. - 10-46A-18. Exemption for floor laying. The following service enumerated in...

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

Section 10-46A-19 - Promulgation of rules. - 10-46A-19. Promulgation of rules. The secretary of revenue may promulgate...