South Dakota Statutes

§ 10-46-2.5 — Chemicals purchased for use by lawn and garden services considered purchases for resale.

South Dakota § 10-46-2.5
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-45DUSE TAX

This text of South Dakota § 10-46-2.5 (Chemicals purchased for use by lawn and garden services considered purchases for resale.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-46-2.5 (2026).

Text

Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale.

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Legislative History

SL 1989, ch 114, § 2.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-46-2.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-2.5.