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S.D. Codified Laws ch. 10-46B – Alternate Realty Improvement Contractor's Excise Tax | Midpage
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South Dakota Codified Laws
Title 10
Chapter 10-46B
S.D. Codified Laws ch. 10-46B
Alternate Realty Improvement Contractor's Excise Tax
10-46B-1
Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
10-46B-1.1
Tax measured on accrual basis.
10-46B-1.2
Tax paid on cash basis.
10-46B-1.3
Taxes on receipts of worthless accounts.
10-46B-1.6
Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.
10-46B-2
Prime contractors and subcontractors subject to tax.
10-46B-3
Total contract price as basis of tax.
10-46B-4
Gross receipts defined--Items not deductible.
10-46B-5
Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.
10-46B-6
Administration of tax--Sales tax provisions applicable.
10-46B-7
Report and payment of tax.
10-46B-9
Municipal tax on contractors--Rate--Restitution.
10-46B-10
Contracts and bills--Excise and use taxes as separate line item--Collection.
10-46B-10.1
Contractor to post excise tax license number with building permit for a realty improvement contract.
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.
10-46B-11.1
Violation of chapter as criminal offense--Classification.
10-46B-12
Prospective application of increases in tax.
10-46B-13
Contractor's excise tax license required--Application.
10-46B-14
Issuance of license--Assignment prohibited.
10-46B-15
Refusal to issue license for failure to pay tax--Bond.
10-46B-16
Exemption for floor laying.
10-46B-16.1
Exemption of repair shops, locksmiths, and locksmith shops.
10-46B-17
Allocation of certain revenues to water and environment fund.
10-46B-18
Promulgation of rules.