{"data":{"id":"us-sd/sdcl-10-46b-3","jurisdiction":"us-sd","citation":"SDCL § 10-46B-3","heading":"Total contract price as basis of tax.","body":"The tax imposed by this chapter shall apply to the total contract price including all labor and materials.","path":["TITLE 10. TAXATION","CHAPTER 10-46B. ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46B-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"602a6faa0a52af17870d48b57fa98eb7b6178eff31e57fca1e9ec51774f17409","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46b-2","next":"us-sd/sdcl-10-46b-4"},"notice":"GroundRules: Original legal text. Not legal advice."}