Realty Improvement Contractor's Excise Tax

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Realty Improvement Contractor's Excise Tax

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Section
10-46A-1

Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

Section
10-46A-1.1

Effective date--Application to contracts, sales and change orders.

Section
10-46A-1.2

Contracts subject to tax imposed by chapter 10-46B.

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

10-46A-1.6.Repealed by SL 2006, ch 61, §4, eff. Feb. 6, 2006.

Section
10-46A-1.7

10-46A-1.7.Repealed by SL 2007, ch 65, §6.

Section
10-46A-1.8

Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for 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

10-46A-6.Repealed by SL 1980, ch 100, §5.

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

10-46A-8.1.Repealed by SL 2006, ch 61, §12, eff. Feb. 6, 2006.

Section
10-46A-9

10-46A-9.Repealed by SL 2017, ch 66, §2.

Section
10-46A-10

10-46A-10.Repealed by SL 1980, ch 100, §7.

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 realty improvement 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 or pay 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.

Section
10-46A-19

Promulgation of rules.