{"data":{"id":"us-sd/sdcl-10-46a-1","jurisdiction":"us-sd","citation":"SDCL § 10-46A-1","heading":"Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46A-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"993b82de1ac158913d036b0d80c0438026626d180d76b8d79a857e585ad45829","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-75","next":"us-sd/sdcl-10-46a-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}