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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
§ 10-46B-16 Exemption for floor laying.
Universal Citation: SD Codified L § 10-46B-16 (2017)
10-46B-16. Exemption for floor laying. 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 exempt from the provisions of this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.
Source: SL 1991, ch 108, ยง 2.
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