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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 45 - Retail Sales And Service Tax
§ 10-45-58 Materials used by floor laying as purchases for resale.
Universal Citation: SD Codified L § 10-45-58 (2017)
10-45-58. Materials used by floor laying as purchases 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, ยง 4.
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