10-46A-2. Prime contractors and subcontractors subject to tax.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 President: construction (division c). Source: SL 1979, ch 84, §§12B, 12D; SL 1980, ch 100, §2; SL 1988, ch 108, §6; SL 1993, ch 101, §1.
South Dakota Legal Code