South Dakota Administrative Rules — Title 64 (Revenue)
ARSD § 64:07:01:06
Real property repairs
Official textsdlegislature.gov
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.
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In this chapter (40 sections)
- 64:06:01:60 · Gross receipts tax on visitor-related businesses -- No…
- 64:06:01:61 · Application of sourcing rules
- 64:06:01:62 · Definition of terms used in sourcing rules
- 64:06:01:63 · General sourcing rules
- 64:06:01:64 · Sourcing rules for lease or rental of tangible personal…
- 64:06:01:65 · Sourcing rules for motor vehicles, trailers,…
- 64:06:01:66 · Sourcing rules for transportation equipment -- Definition…
- 64:06:01:67 · Repealed
- 64:06:01:68 · Sourcing rules for direct mailing
- 64:06:01:69 · Repealed
- 64:06:01:70 · Delivery charges
- 64:06:01:71 · Sourcing rules for computer software maintenance contracts
- 64:06:01:72 · Sourcing software term license and subscriptions
- 64:06:01:73 · Definition of terms
- 64:06:01:74 · Sourcing rules of personal care services
- 64:07:01:01 · Repealed
- 64:07:01:02 · Gross receipts explained
- 64:07:01:03 · Repealed
- 64:07:01:04 · Repealed
- 64:07:01:05 · Repealed
- 64:07:01:06 · Real property repairs
- 64:07:01:07 · Repealed
- 64:07:01:08 · "Sweat equity."
- 64:07:01:09 · Repealed
- 64:07:01:10 · Contractors to furnish information on subcontractors
- 64:07:01:11 · Contractors and subcontractors to furnish information on…
- 64:07:01:12 · Tax return filing dates for contractors
- 64:07:01:13 · Contractors as consumers of construction supplies
- 64:07:01:14 · Furnishing of equipment
- 64:07:01:15 · Contracts with governmental agencies
- 64:07:01:16 · Construction equipment
- 64:07:01:17 · Gross receipts defined
- 64:07:01:18 · Repealed
- 64:07:01:19 · Bond
- 64:07:01:20 · Application of contractors' excise tax to projects…
- 64:09:01:01 · Use tax law -- Procedure
- 64:09:01:02 · Repealed
- 64:09:01:03 · Repealed
- 64:09:01:04 · Exemption of property brought in for personal use of…
- 64:09:01:05 · Repealed