{"data":{"id":"us-sd/sdcl-10-46b-1","jurisdiction":"us-sd","citation":"SDCL § 10-46B-1","heading":"Tax imposed on receipts from certain realty improvement contracts--Rate of tax.","body":"There is imposed an excise tax upon the gross receipts of all prime contractors and subcontractors engaged in realty improvement contracts for those persons subject to tax under chapter 10-28, 10-33, 10-34, 10-35, 10-36, or 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system, at the rate of two percent.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b28df13489ab750158c134b8e38d293dbc97c34d3115d42c28cedd8f2fdfe956","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46a-19","next":"us-sd/sdcl-10-46b-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}