ARSD § 64:07:01:06 — Real property repairs

64:07:01:06. Real
property repairs. Repair of items such as central air conditioning
equipment, sprinkler systems, and elevators are realty improvements and
receipts from such repairs are subject to the contractors' excise tax. Receipts
from repairs of household appliances such as refrigerators, dishwashers, and
dryers are not subject to the contractors' excise tax but are subject to the
tax imposed by SDCL 10-45-4 and 10-45-5.2.