GroundRules
SDCL § 10-46A-3: Total contract price as basis of tax--Purchased materials.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
The tax imposed by this chapter applies to the total contract price including all labor and materials. Materials include those purchased by the contractor and those purchased by the person who let the contract or his designee.
Collected 2026-09-03T15:18:56Z. Source file · JSON