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Contractors' Excise Tax

Rate: 2% of Gross Receipts + the value of owner furnished materials


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For Contractors' Excise Guide and other information, see publications.

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Municipal Utilities
With passage of HB1094, the 2010 Legislation changed the application of contractors’ excise tax on construction projects for municipal utilities. This change applies to contracts bid on or after February 25, 2010.

Municipal owned utilities including sewer systems, water systems, electric, light, heat, and power. Effective February 25, 2010, contracts for construction services or realty improvements for a municipal owned utility are subject to the contractors’ excise tax under SDCL 10-46A. The prime contractors owe contractors’ excise tax on their gross receipts, which includes the value of materials furnished by the city. The prime contractors also owe sales or use tax on materials furnished by the contractor or the city. Subcontractors may accept a prime contractors’ exemption certificate and will not owe contractors’ excise tax on their receipts.

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