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99 chapters · 1,878 sections in this title.
SDCL § 10-46B-4 Gross receipts defined--Items not deductible
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For the purpose of this chapter, the term, gross receipts, means the amount received in money, credits, property, or other money's worth in consideration of the performance of realty improvement contracts within this state, without any deduction on account of the cost of the prop…
SDCL § 10-46B-5 Improvement without contract taxable when sold within four years after completion--Exceptions--Determination of gross receipts
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If any person, except for a person making an isolated or occasional realty improvement and who does not hold himself out as engaging in the business of making realty improvements, makes a realty improvement without a realty improvement contract and subsequently sells the property…
SDCL § 10-46B-6 Administration of tax--Sales tax provisions applicable
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The secretary of revenue is hereby charged with the enforcement and administration of the provisions of this chapter, and as to licensing and reports, it shall be administered in the same manner as the tax imposed by chapter 10-45 . For enforcement and interest purposes §§ 10-45-…
SDCL § 10-46B-7 Report and payment of tax
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The tax imposed shall be reported and paid pursuant to § 10-46B-1.6 upon the receipts received under the contract during the period. Source: SL 1979, ch 84 , § 12F; SDCL Supp, § 10-46A-8 ; SL 1998, ch 70 , § 4; SL 2007, ch 65 , § 10. 10-46B-8
