S.D. Codified Laws § 10-46A-1.2

Current through the 2024 Legislative Session

Section 10-46A-1.2 - Contracts subject to tax imposed by chapter 10-46B

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.

SDCL 10-46A-1.2

SL 1984, ch 92, § 3; SL 2005, ch 78, §15; SL 2010, ch 65, §1, eff. Feb. 24, 2010; SL 2018, ch 65, §1; SL 2021, ch 49, §11.

Amended by S.L. 2021, ch. 49,s. 11, eff. 7/1/2021.

Amended by S.L. 2018, ch. 65,s. 1, eff. 7/1/2018.