There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 46. Use Tax
§10-46-50 Floor laying service subject to tax.
SD Codified L § 10-46-50 (through 2011) What's This?
10-46-50. Floor laying service subject to tax. The following service 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, is subject to the tax levied by this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.
Source: SL 1991, ch 108, § 6.
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