South Dakota Statutes
§ 10-46B-16 — Exemption for floor laying.
South Dakota § 10-46B-16
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
This text of South Dakota § 10-46B-16 (Exemption for floor laying.) 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 § 10-46B-16 (2026).
Text
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.
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Legislative History
SL 1991, ch 108, § 2.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-46B-16, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46B-16.