{"data":{"id":"us-sd/sdcl-10-46a-2","jurisdiction":"us-sd","citation":"SDCL § 10-46A-2","heading":"Prime contractors and subcontractors subject to tax.","body":"Prime contractors and subcontractors subject to the tax imposed by § 10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President: construction (division c).","path":["TITLE 10. TAXATION","CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46A-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5b67d1717cd1cf908963e52d1ef86f1e4d94e394aecbf1ab7773079dfad33ca4","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46a-1.8","next":"us-sd/sdcl-10-46a-2.1"},"notice":"GroundRules: Original legal text. Not legal advice."}