South Dakota Statutes
§ 10-45-95 — Materials purchased by locksmiths are purchases for resale.
Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) 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 § 10-45-95 (Materials purchased by locksmiths are purchases for resale.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1998, ch 71, § 3.
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Standard real estate appraisal manual.