§ 10-46B-3

S.D. Codified Laws § 10-46B-3 (2026)

Total contract price as basis of tax.

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

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 .