The tax imposed by this chapter shall apply to the total contract price including all labor and materials. Source: SL 1979, ch 84 , § 12E; SL 1980, ch 100 , § 3; SDCL Supp, §
Total contract price as basis of tax
SDCL § 10-46B-3 — under ALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX.
SDCL § 10-46B-3