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

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Realty Improvement Contractor's Excise Tax
  5. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.

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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.

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


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