10-46A-1. Tax imposed on prime contractor's receipts from realty improvement contracts--Rate of tax.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.
South Dakota Legal Code