South Dakota Statutes

§ 10-45-58 — Materials used by floor laying as purchases for resale.

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX
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.

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South Dakota § 10-45-58 (Materials used by floor laying as purchases for resale.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1991, ch 108, § 4.

Nearby Sections

15
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