10-46A-3. Total contract price as basis of tax--Purchased materials.The tax imposed by this chapter applies to the total contract price including all labor and materials. Materials include those purchased by the contractor and those purchased by the person who let the contract or his designee. Source: SL 1979, ch 84, §12E; SL 1980, ch 100, §3; SL 1984, ch 92, §4.
South Dakota Legal Code