South Dakota Codified Laws
Title 10 - Taxation
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. - 10-46B-1. Tax imposed on receipts from certain realty improvement contracts--Rate...

Section 10-46B-1.1 - Tax measured on accrual basis. - 10-46B-1.1. Tax measured on accrual basis. The secretary of revenue...

Section 10-46B-1.2 - Tax paid on cash basis. - 10-46B-1.2. Tax paid on cash basis. If the secretary of...

Section 10-46B-1.3 - Taxes on receipts of worthless accounts. - 10-46B-1.3. Taxes on receipts of worthless accounts. Taxes paid on...

Section 10-46B-1.6 - Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance. - 10-46B-1.6. Filing return and remitting tax--Time for filing and remittance--Extension--Penalty...

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

Section 10-46B-3 - Total contract price as basis of tax. - 10-46B-3. Total contract price as basis of tax. The tax...

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

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

Section 10-46B-6 - Administration of tax--Sales tax provisions applicable. - 10-46B-6. Administration of tax--Sales tax provisions applicable. The secretary of...

Section 10-46B-7 - Report and payment of tax. - 10-46B-7. Report and payment of tax. The tax imposed shall...

Section 10-46B-9 - Municipal tax on contractors--Rate--Restitution. - 10-46B-9. Municipal tax on contractors--Rate--Restitution. Any municipality may impose an...

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

Section 10-46B-10.1 - Contractor to post excise tax license number with building permit for a realty improvement contract. - 10-46B-10.1. Contractor to post excise tax license number with building...

Section 10-46B-11 - 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. - 10-46B-11. Personal liability of officers, managers, or partners of entity...

Section 10-46B-11.1 - Violation of chapter as criminal offense--Classification. - 10-46B-11.1. Violation of chapter as criminal offense--Classification. Any person who:...

Section 10-46B-12 - Prospective application of increases in tax. - 10-46B-12. Prospective application of increases in tax. No tax increase...

Section 10-46B-13 - Contractor's excise tax license required--Application. - 10-46B-13. Contractor's excise tax license required--Application. Every contractor or person...

Section 10-46B-14 - Issuance of license--Assignment prohibited. - 10-46B-14. Issuance of license--Assignment prohibited. The secretary of revenue shall...

Section 10-46B-15 - Refusal to issue license for failure to pay tax--Bond. - 10-46B-15. Refusal to issue license for failure to pay tax--Bond....

Section 10-46B-16 - Exemption for floor laying. - 10-46B-16. Exemption for floor laying. The following service enumerated in...

Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops. - 10-46B-16.1. Exemption of repair shops, locksmiths, and locksmith shops. The...

Section 10-46B-17 - Allocation of certain revenues to water and environment fund. - 10-46B-17. Allocation of certain revenues to water and environment fund....

Section 10-46B-18 - Promulgation of rules. - 10-46B-18. Promulgation of rules. The secretary of revenue may promulgate...