Statutes, codes, and regulations
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

S.D. Codified Laws § 10-46A-1

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-46A-1 - Tax imposed on prime contractor's receipts from realty improvement contracts-Rate of tax

There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.

SDCL 10-46A-1

SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.