There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-25 Securities deposited by retailer in lieu of bond.
SD Codified L § 10-46-25 (through 2011) What's This?
10-46-2.5. Chemicals purchased for use by lawn and garden services considered purchases for resale. Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale.
Source: SL 1989, ch 114, § 2.
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