South Dakota Codified Laws 10-46A-1. Tax imposed on prime contractor’s receipts from realty improvement contracts–Rate of tax
Current as of: 2023 | Check for updates
|
Other versions
There is imposed an excise tax upon the gross receipts of all prime contractors engaged in realty improvement contracts, at the rate of two percent.
Source: SL 1979, ch 84, § 12A; SL 1980, ch 100, § 1; SL 1984, ch 92, §§ 1, 1A; SL 1985, ch 92.