Alternate Realty Improvement Contractor's Excise Tax

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

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Section
10-46B-1

Tax imposed on receipts from certain realty improvement contracts--Rate of tax.

Section
10-46B-1.1

Tax measured on accrual basis.

Section
10-46B-1.2

Tax paid on cash basis.

Section
10-46B-1.3

Taxes on receipts of worthless accounts.

Section
10-46B-1.4

Repealed.

Section
10-46B-1.5

Repealed.

Section
10-46B-1.6

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

Section
10-46B-2

Prime contractors and subcontractors subject to tax.

Section
10-46B-3

Total contract price as basis of tax.

Section
10-46B-4

Gross receipts defined--Items not deductible.

Section
10-46B-5

Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.

Section
10-46B-6

Administration of tax--Sales tax provisions applicable.

Section
10-46B-7

Report and payment of tax.

Section
10-46B-8

Repealed.

Section
10-46B-9

Municipal tax on contractors--Rate--Restitution.

Section
10-46B-10

Contractors may list excise and use taxes as separate line item on contracts and bills.

Section
10-46B-10.1

Contractor to post excise tax license number with building permit for a realty improvement contract.

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.

Section
10-46B-11.1

Violation of chapter as criminal offense--Classification.

Section
10-46B-12

Prospective application of increases in tax.

Section
10-46B-13

Contractor's excise tax license required--Application.

Section
10-46B-14

Issuance of license--Assignment prohibited.

Section
10-46B-15

Refusal to issue license for failure to pay tax--Bond.

Section
10-46B-15.1

Repealed.

Section
10-46B-16

Exemption for floor laying.

Section
10-46B-16.1

Exemption of repair shops, locksmiths, and locksmith shops.

Section
10-46B-17

Allocation of certain revenues to water and environment fund.

Section
10-46B-18

Promulgation of rules.