Total contract price as basis of tax.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Alternate Realty Improvement Contractor's Excise Tax
  5. Total contract price as basis of tax.

Checkout our iOS App for a better way to browser and research.

10-46B-3. Total contract price as basis of tax.

The tax imposed by this chapter shall apply to the total contract price including all labor and materials.

Source: SL 1979, ch 84, §12E; SL 1980, ch 100, §3; SDCL Supp, §10-46A-3.


Download our app to see the most-to-date content.