The provisions of §§ 10-46A-12.1 and 10-46B-10.1 do not require a building permit if the political subdivision where the realty improvement is located does not require a building permit. Source: SL 1989, ch 115 , § 3.
When building permit not required
SDCL § 10-46A-12.2 — under REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX.
SDCL § 10-46A-12.2