Section 10-46B-13 - Contractor's excise tax license required--Application. - South Dakota Statutes

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 and Regulation an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secretary of revenue and regulation 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 and regulation may require.

Source: SL 1989, ch 116, § 4; SL 2003, ch 272, § 82; SL 2006, ch 56, § 1.