South Dakota Statutes
§ 10-46B-16.1 — Exemption of repair shops, locksmiths, and locksmith shops.
South Dakota § 10-46B-16.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-46BALTERNATE REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
This text of South Dakota § 10-46B-16.1 (Exemption of repair shops, locksmiths, and locksmith shops.) 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-16.1 (2026).
Text
The following services 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, are exempt from the provisions of this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths and locksmith shops.
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Legislative History
SL 1998, ch 71, § 2.
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Bluebook (online)
South Dakota § 10-46B-16.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46B-16.1.