There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-26 Tax collected as debt of retailer.
SD Codified L § 10-46-26 (through 2011) What's This?
10-46-2.6. Materials purchased for floor laying service considered purchase for resale. Carpet, floor covering, tacks, glue, and other materials purchased for use by floor laying and other floor work not elsewhere classified (industry no. 1752) as enumerated in the Standard Industrial Classification Manual of 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used for such work are purchases for resale.
Source: SL 1991, ch 108, § 7.
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