Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax > Section 10-46B-3 - Total contract price as basis of tax.

Section 10-46B-3 - Total contract price as basis of tax.

10-46B-3. Total contract price as basis of tax. The tax imposed by this chapter shall apply to the total contract price including all labor and materials.

Source: SL 1979, ch 84, § 12E; SL 1980, ch 100, § 3; SDCL Supp, § 10-46A-3.