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South Dakota Codified Laws

Chapter 10-46B

S.D. Codified Laws ch. 10-46B

Alternate Realty Improvement Contractor's Excise Tax

10-46B-1Tax imposed on receipts from certain realty improvement contracts--Rate of tax.10-46B-1.1Tax measured on accrual basis.10-46B-1.2Tax paid on cash basis.10-46B-1.3Taxes on receipts of worthless accounts.10-46B-1.4RepealedRepealed 10-46B-1.5RepealedRepealed 10-46B-1.6Filing return and remitting tax--Time for filing and remittance--Extension--Penalty for untimely return or remittance.10-46B-2Prime contractors and subcontractors subject to tax.10-46B-3Total contract price as basis of tax.10-46B-4Gross receipts defined--Items not deductible.10-46B-5Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts.10-46B-6Administration of tax--Sales tax provisions applicable.10-46B-7Report and payment of tax.10-46B-8RepealedRepealed 10-46B-9Municipal tax on contractors--Rate--Restitution.10-46B-10Contracts and bills--Excise and use taxes as separate line item--Collection.10-46B-10.1Contractor to post excise tax license number with building permit for a realty improvement contract.10-46B-11Personal 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-11.1Violation of chapter as criminal offense--Classification.10-46B-12Prospective application of increases in tax.10-46B-13Contractor's excise tax license required--Application.10-46B-14Issuance of license--Assignment prohibited.10-46B-15Refusal to issue license for failure to pay tax--Bond.10-46B-15.1RepealedRepealed 10-46B-16Exemption for floor laying.10-46B-16.1Exemption of repair shops, locksmiths, and locksmith shops.10-46B-17Allocation of certain revenues to water and environment fund.10-46B-18Promulgation of rules.