Title 10 — TAXATION

Unless otherwise specifically subject to tax, the gross receipts resulting from fees or commissions received for rendering a service which provides for the sale of tangible personal property, any product transferred electronically, or services is exempt from the tax imposed by th…

There are exempted from the provisions of this chapter and from the computation of the tax imposed by it, the gross receipts from the sale of replacement parts that are sold to retailers and which will be installed in tangible personal property that will ultimately be for resale.…

A person who is not primarily in the business of making realty improvements and regularly employs persons for the purpose of repairing, maintaining or making realty improvements for his own use and who repairs, maintains or makes a realty improvement for his own use with his regu…

This chapter is effective on May 1, 1984, and applies to: (1) All realty improvement contracts bid after April 30, 1984; (2) All realty improvement contracts under which construction commences after April 30, 1984, if there is no bid; (3) Receipts from sales of real property purs…

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 10-36 A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and…

The secretary of revenue shall allow contractors to report and pay contractor's excise tax measured by gross receipts upon an accrual basis if: (1) The contractor has not changed his basis in the previous calendar year; (2) The contractor's records are kept in a manner which may …

If the secretary of revenue has granted a contractor the authority to report and pay contractor's excise tax on the accrual basis and the contractor requests in writing for the authority to report and pay the tax on the cash basis, the secretary may grant such authority if assess…

Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so…

Feb. 6, 2006. 10-46A-1.7

10-46A-1.8 Filing return and remitting tax-Time for filing and remittance--Extension--Penalty for untimely return or remittance. 10-46A-2 Prime contractors and subcontractors subject to tax. 10-46A-2.1 Subcontractors--Definition--Certificate issued by prime contractor--Tax liabil…

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

10-46A-11 Municipal tax on contractors--Rate--Restitution. 10-46A-12 Contractors may list excise and use taxes as separate line item on contracts and bills. 10-46A-12.1 Contractor to post excise tax license number with building permit for realty improvement project. 10-46A-12.2 W…

[Repealed or reserved.]

A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45 , 10-46 , 10-52 , or 10-52B , as a separate line item on all contracts and bills, both for public and private entities. The line item for excise and use taxes is a part of the contractor…

A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement project. The provisions of this section and 10-46B-10.1 do not require a building permit if the political subdivision where the realty improve…

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.

If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, memb…

Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemea…

No tax increase imposed after March 9, 1984, may be levied on the gross receipts of realty improvement contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93 , § 4.

Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secre…

The secretary of revenue shall grant and issue to each applicant a contractor's excise tax license. A license is not assignable and shall be valid only for the person in whose name it is issued. Any license issued is valid and effective without further payment of fees until cance…

The secretary of revenue may, at his discretion, refuse to issue a license to any person who is delinquent in payment of contractor's excise tax or use tax levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish bond to the state, or o…

The following service enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, is exempt from the provisions of this chapter: industry no. 1752 floor laying …

The following services enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, are exempt from the provisions of this chapter: repair shops and related serv…

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) Licensing, including bonding and filing license applications; (2) The filing of returns and payment of the tax; (3) Determining the application of the tax and exemptions; (4) Taxpayer record-ke…

Prime contractors and subcontractors subject to the tax imposed by § 10-46A-1 include without limitation those enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the …

For the purpose of this chapter, a subcontractor is a person contracting with a prime contractor to perform all or part of a realty improvement the prime contractor has contracted to perform. For highway construction projects, a subcontractor includes any person contracting with …

For the purpose of this chapter, a prime contractor is a person entering into a realty improvement contract or a contract for construction services as enumerated in division c of the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division o…

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

There is imposed a tax at the rate provided in § 10-46A-1 , on the fair market value of the improvement upon any person who builds a building for lease to himself or others, with a value of over one hundred thousand dollars. If the realty improvement becomes subject to tax under …

10-46A-7 Administration of tax--Sales tax provisions applicable. 10-46A-8 Report and payment of tax. 10-46A-8.1

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-…

The tax imposed shall be reported and paid pursuant to § 10-46A-1.8 , upon the receipts received under the contract during the period. Source: SL 1979, ch 84 , § 12F; SL 1984, ch 91 , § 1; SL 1998, ch 70 , § 1; SL 2007, ch 65 , § 7. 10-46A-8.1. Repealed by SL 2006, ch 61 , § 12, …

Feb. 6, 2006. 10-46A-9

10-46A-10

There is imposed an excise tax upon the gross receipts of all prime contractors and subcontractors engaged in realty improvement contracts for those persons subject to tax under chapter 10-28 , 10-33 , 10-34 , 10-35 , 10-36 , or 10-36A or any municipal telephone company subject t…

The secretary of revenue shall allow contractors to report and pay contractor's excise tax measured by gross receipts upon an accrual basis if: (1) The contractor has not changed his basis in the previous calendar year; (2) The contractor's records are kept in a manner which may …

If the secretary of revenue has granted a contractor the authority to report and pay contractor's excise tax on the accrual basis and the contractor requests in writing for the authority to report and pay the tax on the cash basis, the secretary may grant such authority if assess…

Taxes paid on gross receipts represented by accounts found to be worthless and actually charged off for income tax purposes, may be credited upon a subsequent payment of the tax. If such accounts are thereafter collected by the contractor, the tax shall be paid upon the amount so…

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Department of Revenue on or before the t…

A contractor may list the contractor's excise tax and any use tax imposed under chapter 10-45 , 10-46 , 10-52 , or 10-52B , as a separate line item on all contracts and bills, both for public and private entities. The line item for excise and use taxes is a part of the contractor…

A contractor shall post his excise tax license number assigned pursuant to this chapter with the building permit for a realty improvement contract. The provisions of § 10-46A-12.1 and this section do not require a building permit if the political subdivision where the realty impr…

If a corporation, limited liability company, limited partnership, limited liability partnership, or limited liability limited partnership subject to tax under this chapter fails for any reason to file the required returns or to pay the tax due, any of the corporate officers, memb…

Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony; (2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemea…

No tax increase imposed after March 9, 1984, may be levied on the gross receipts of realty improvement contracts bid or entered into on or before the effective date of the tax increase. Source: SL 1984, ch 93 , § 4.

Every contractor or person engaging in a business in this state whose receipts are subject to tax under this chapter shall file with the Department of Revenue an application for a contractor's excise tax license. Every application shall be made upon a form prescribed by the secre…

The secretary of revenue shall grant and issue to each applicant a contractor's excise tax license. A license is not assignable and shall be valid only for the person in whose name it is issued. Any license issued is valid and effective without further payment of fees until cance…

The secretary of revenue may, at his discretion, refuse to issue a license to any person who is delinquent in payment of contractor's excise tax or use tax levied by the State of South Dakota. He may also, in his discretion, require an applicant to furnish bond to the state, or o…