{"data":{"id":"us-sd/sdcl-10-46a-1.2","jurisdiction":"us-sd","citation":"SDCL § 10-46A-1.2","heading":"Contracts subject to tax imposed by chapter 10-46B.","body":"The tax imposed upon contractors performing realty improvement contracts for those persons subject to tax under chapter 10-28, 10-33, 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.","path":["TITLE 10. TAXATION","CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46A-1.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"479b82e87ff14df5506e5f1922530664bb6f6faf01c26db18b25c21c80692109","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46a-1.1","next":"us-sd/sdcl-10-46a-1.3"},"notice":"GroundRules: Original legal text. Not legal advice."}