Contractor's Excise Tax Laws & Regulations

See the contractor’s excise tax guide for more information about laws and regulations.

Contractor’s Excise Tax Guide

Laws Relating to Contractor’s Excise Tax

• Chapter 10-46A Projects Not Qualified Utility Projects
• Chapter 10-46B Qualified Utility Projects
• Chapter 10-45 Use Tax Laws
• Chapter 10-52 Municipal Tax

Qualified Utility Companies

• Chapter 10-35 Electric, Heating, Power, Water & Gas Companies
• Chapter 10-28 Railroads
• Chapter 10-36 Rural Electric Companies
• Chapter 10-33 Telephone Companies, including Rural Telephone Companies
• Chapter 9-41 Municipal Telephone Systems
• ASRD 64:07:01:01.02 Rural Water Systems