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SOUTH DAKOTA STATUTES AND CODES
Chapter 46A - Realty Improvement Contractor's Excise Tax
- Section 10-46A-1 - Tax imposed on prime contractor's receipts from realty improvement contracts--Rateof tax.
- Section 10-46A-1.1 - Effective date--Application to contracts, sales and change orders.
- Section 10-46A-1.2 - Contracts subject to alternative tax--Exception.
- 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- Section 10-46A-1.6 - Repealed.
- Section 10-46A-1.7 - Repealed.
- Section 10-46A-1.8 - Filing return and remitting tax-Time for filing and remittance--Extension--Penaltyfor 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- Section 10-46A-6 - Repealed.
- Section 10-46A-7 - Administration of tax--Sales tax provisions applicable.
- Section 10-46A-8 - Report and payment of tax.
- Section 10-46A-8.1 - Repealed.
- Section 10-46A-9 - Lien and enforcement provisions applicable to contractors' tax.
- Section 10-46A-10 - Repealed.
- 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 realtyimprovement 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 orpay 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.
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