{"data":{"id":"us-sd/sdcl-10-46b-2","jurisdiction":"us-sd","citation":"SDCL § 10-46B-2","heading":"Prime contractors and subcontractors subject to tax.","body":"Prime contractors and subcontractors subject to the tax imposed by § 10-46B-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). If a contractor engages in services not specifically listed in division c of the Standard Industrial Classification Manual, 1987, then the services must entail the construction, building, installation, or repair of a fixture to realty before the gross receipts are subject to the tax imposed by § 10-46B-1.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"579f50fff706674e006a518989bf44d938cc8244036a348da46c1301593f6617","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-1.6","next":"us-sd/sdcl-10-46b-3"},"notice":"GroundRules: Original legal text. Not legal advice."}