Form Qctws - Contractor'S Excise Tax Return Worksheet/instructions - South Dakota
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1
2Q u e s t
License Number ______________________________
Return Period ________________________________
Quick Easy Secure Tax Filing
Date Filed ___________________________________
CONTRACTOR’ S EXCISE TAX RETURN
Confirmation Number ________________________
WORKSHEET/INSTRUCTIONS
This worksheet is for your records.
Be careful to transfer the SD QUEST calculations and confirmation number, correctly.
Have your PIN and Tax ID Number ready when you access the SD QUEST TeleFile or Internet System.
Make copies as needed or obtain copies by contacting the Department of Revenue at 1-800-TAX-9188 or at
Areas shaded in gray will be calculated by SD QUEST.
1. GROSS RECEIPTS (Do NOT deduct any tax before reporting your gross receipts.)
1.
The Gross Receipts figure must include any receipts received during the reporting period by the contractor
for performing a realty improvement in the state of South Dakota.
2. OWNER FURNISHED MATERIALS (this does NOT apply to projects for qualifying utilities)
2.
The Owner Furnished Materials figure includes the total value of all materials used by the contractor for
the realty improvement that the owner personally furnished. (Prime & Subs)
3. TOTAL
3.
(Lines 1 + 2).
4. SUBCONTRACTOR RECEIPTS (prime contractor exemption certificates cannot be given to
4.
subcontractors working on projects for qualifying utilities)
Enter the total gross receipts figure paid to you by the prime contractor when you have been
furnished with a prime contractors’ exemption certificate for that specific project, other than
projects for utilities. NOTE: Even if you do all subcontract work, you must file a return.
5. RESERVATIONS
5.
Realty improvements made on the Cheyenne River, Pine Ridge, Rosebud or Standing Rock Indian
Reservations are subject to excise tax. Receipts resulting from a realty improvement on the aforementioned
reservations must be included in Lines 1 and/or 2 and transferred to the city/reservation tax portion on the
reverse side of the original excise tax return.
6. STATE EXCISE TAXABLE
6.
( Line 3 – Lines 4 & 5)
7.
2% EXCISE TAX
7.
(Line 6 x .02)
8. RECEIPTS SUBJECT TO 4% STATE SALES/USE TAX
8.
Enter construction materials, equipment, office supplies and services used and consumed during this period
when sales tax was not paid to the vendor at the time of purchase. Also, any taxable retail sales or services
performed during this period if you do not have a sales tax licence. Examples: snow removal, lawn care or
consulting service.
9. STATE SALES/USE TAX DUE
9.
(Line 8 x .04)
10. FUEL SUBJECT TO 4% TAX
10.
Enter the dollar amount of motor fuel used off the road when sales tax was not paid at the time of purchase.
11. FUEL USE TAX
11.
(Line 10 x .4)
12. TOTAL USE TAX
12.
(Line 9 + 11)
13. TOTAL STATE TAX
13.
(Line 7 + 12)
QCTWS 7/99
A return MUST be filed even if no tax is due.
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Parent category: Financial