10-46A-1.2. Contracts subject to tax imposed by chapter 10-46B. 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 10-36A or any municipal telephone company subject to chapter 9-41 or any rural water system is not subject to this chapter and the contracts are subject to the contractors' excise tax imposed by chapter 10-46B. Source: SL 1984, ch 92, §3; SL 2005, ch 78, §15; SL 2010, ch 65, §1, eff. Feb. 24, 2010; SL 2018, ch 65, §1; SL 2021, ch 49, § 11.
South Dakota Legal Code