GroundRules
SDCL § 10-46A-1: Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.
Collected 2026-09-03T15:18:56Z. Source file · JSON