State of South Dakota

EIGHTYEIGHTH SESSION LEGISLATIVE ASSEMBLY, 2013 
915U0350  SENATE BILL NO. 91 
Introduced by: Senators Begalka, Lucas, and Otten (Ernie) and Representatives Nelson,
Hickey, Kaiser, Kopp, Olson (Betty), Parsley, Peterson, Russell, and Stalzer

engaged in realty improvement contracts, at the rate of two one percent.
Section 4. That § 1046B1 be amended to read as follows:
1046B1. There is imposed an excise tax upon the gross receipts of all prime contractors
and subcontractors engaged in realty improvement contracts for those persons subject to tax
under chapter 1028, 1033, 1034, 1035, 1036, or 1036A or any municipal telephone
company subject to chapter 941 or any rural water system, at the rate of two one percent.
Notwithstanding the provisions of this section, the tax imposed by this chapter does not apply
to the construction of a power generation facility as defined by § 1045B1.
Section 5. The provisions of sections 3 and 4 of this Act are effective on July 1, 2014.
Section 6. That § 1046A1 be amended to read as follows:
1046A1. There is imposed an excise tax upon the gross receipts of all prime contractors
engaged in realty improvement contracts, at the rate of two onehalf percent.
Section 7. That § 1046B1 be amended to read as follows:
1046B1. There is imposed an excise tax upon the gross receipts of all prime contractors
and subcontractors engaged in realty improvement contracts for those persons subject to tax
under chapter 1028, 1033, 1034, 1035, 1036, or 1036A or any municipal telephone
company subject to chapter 941 or any rural water system, at the rate of two onehalf percent.
Notwithstanding the provisions of this section, the tax imposed by this chapter does not apply
to the construction of a power generation facility as defined by § 1045B1.
Section 8. The provisions of sections 6 and 7of this Act are effective on July 1, 2015.
Section 9. That §§ 1046A1 to 1046A19, inclusive, be repealed.
Section 10. That §§ 1046B1 to 1046B18, inclusive, be repealed.
Section 11. The provisions of sections 9 and 10 of this Act are effective on July 1, 2016.