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- Title 10. Taxation
- Chapter 46a. Realty Improvement Contractor's Excise Tax
SDCL 10-46A-2.1 Subcontractors-Definition-Certificate Issued By Prime Contractor-Tax Liability-Misuse of Certificate-Government Entities Not to Issue Certificates
Library | South Dakota Statutes |
Edition | 2023 |
Currency | Current through the 2023 Legislative Session |
Year | 2023 |
Citation | SDCL 10-46A-2.1 |
For the purpose of this chapter, a subcontractor is a person contracting with a prime contractor to perform all or part of a realty improvement the prime contractor has contracted to perform. For highway construction projects, a subcontractor includes any person contracting with a prime contractor to perform any of the following services as part of the project: traffic control, striping, flagging, operation of pilot cars, signing, landscaping, seeding, sodding, mulching, and erosion control. A prime contractor shall issue a certificate to a subcontractor showing the prime contractor's valid contractors' excise tax license number. The form shall be prescribed by the secretary of revenue. Any subcontractor who fails to retain a certificate and a record of project designations is considered a prime contractor and is subject to tax under this chapter. Any person not a prime contractor who provides a certificate is l...
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