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§ 10-46A-1.2 Contracts subject to tax imposed by chapter 10-46B.

SD Codified L § 10-46A-1.2 (2019) (N/A)
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10-46A-1.2. Contracts subject to tax imposed by chapter 10-46B. The tax imposed upon contractors performing realty improvement contracts for those persons subject to tax under chapter 10-28, 10-33, 10-34, 10-35, 10-36 or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and the contracts are subject to the contractors' excise tax imposed by chapter 10-46B.

Source: SL 1984, ch 92, § 3; SL 2005, ch 78, § 15; SL 2010, ch 65, § 1, eff. Feb. 24, 2010; SL 2018, ch 65, § 1.

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§ 10-46A-1.1 Effective date--Application to contracts, sales and change orders.
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§ 10-46A-1.3 Tax measured by gross receipts upon accrual basis.