South Dakota Statutes
§ 10-46-2.6 — Materials purchased for floor laying service considered purchase for resale.
South Dakota § 10-46-2.6
This text of South Dakota § 10-46-2.6 (Materials purchased for floor laying service considered purchase 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 § 10-46-2.6 (2026).
Text
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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Legislative History
SL 1991, ch 108, § 7.
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Bluebook (online)
South Dakota § 10-46-2.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-2.6.