South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:07 - Contractors' excise tax
Chapter 64:07:01 - Interpretive rules
- Section 64:07:01:01 - Prime contractor defined.Repealed
- Section 64:07:01:01.01 - Prime contractor engaged in realty improvement contracts
- Section 64:07:01:01.02 - Rural water systems - Defined
- Section 64:07:01:02 - Gross receipts explained
- Section 64:07:01:03 to 64:07:01:05 - Repealed
- Section 64:07:01:06 - Real property repairs
- Section 64:07:01:07 and 64:07:01:07.01 - Repealed
- Section 64:07:01:08 - "Sweat equity."
- Section 64:07:01:09 - Prime contracts bid after June 1, 1979, and before April 1, 1980.Repealed
- Section 64:07:01:10 - Contractors to furnish information on subcontractors
- Section 64:07:01:11 - Contractors and subcontractors to furnish information on water development projects
- Section 64:07:01:12 - Tax return filing dates for contractors
- Section 64:07:01:13 - Contractors as consumers of construction supplies
- Section 64:07:01:14 - Furnishing of equipment
- Section 64:07:01:15 - Contracts with governmental agencies
- Section 64:07:01:16 - Construction equipment
- Section 64:07:01:17 - Gross receipts defined
- Section 64:07:01:18 - Return and remittance. Repealed
- Section 64:07:01:19 - Bond
- Section 64:07:01:20 - Application of contractors' excise tax to projects involving items used to store and dispense fuel
- Section 64:07:01:20.01 - Installation of a fuel storage tank in a fuel storage and dispensing project
- Section 64:07:01:20.02 - Installation of piping in a fuel storage and dispensing project
- Section 64:07:01:20.03 - Installation of a canopy in a fuel storage and dispensing project
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