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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-58

Materials used by floor laying as purchases for resale

Official textsdlegislature.gov

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.

Last amended: Source: SL 1991, ch 108 , § 4.

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In this chapter (40 sections)
  1. 10-45-30 · Bad debts--Deduction from amount upon which tax is…
  2. 10-45-31 · Receipts not issued for taxes remitted
  3. 10-45-32 · 10-45-32, 10-45-33. Repealed by SL 1986, ch 111, § 27
  4. 10-45-34 · 10-45-34. Repealed by SL 2010, ch 69, § 5
  5. 10-45-35 · Appeals from decisions of secretary
  6. 10-45-36 · 10-45-36. Repealed by SL 2010, ch 69, § 6
  7. 10-45-37 · Jeopardy assessment of sales tax--Lien and distress…
  8. 10-45-38 · 10-45-38 to 10-45-41.1. Repealed by SL 1986, ch 111, § 28
  9. 10-45-42 · Endorsement and return of uncollectible warrant--Liability…
  10. 10-45-43 · 10-45-43, 10-45-44. Repealed by SL 1986, ch 111, § 29
  11. 10-45-45 · Records preserved by persons subject to tax--Inspection by…
  12. 10-45-46 · 10-45-46. Repealed by SL 1978, ch 70, § 7
  13. 10-45-47 · 10-45-47. Superseded
  14. 10-45-48 · 10-45-48. Repealed by SL 1984, ch 86, § 2
  15. 10-45-49 · 10-45-49 to 10-45-51. Repealed by SL 1984, ch 86, §§ 3 to 6
  16. 10-45-52 · Tax proceeds credited to general fund
  17. 10-45-53 · 10-45-53, 10-45-54. Repealed by SL 1986, ch 111, § 30
  18. 10-45-55 · Personal liability of officers, managers, or partners of…
  19. 10-45-56 · 10-45-56. Repealed by SL 1995, ch 94, § 1
  20. 10-45-57 · 10-45-57. Obsolete
  21. 10-45-58 · Materials used by floor laying as purchases for resale
  22. 10-45-59 · 10-45-59, 10-45-60. Repealed by SL 1995, ch 68, §§ 23, 24
  23. 10-45-61 · Exemption certificate--Responsibilities of…
  24. 10-45-62 · Exemption of large boats subject to excise tax
  25. 10-45-63 · 10-45-63. Repealed by SL 1995, ch 68, § 25
  26. 10-45-64 · Exemption of gaming proceeds
  27. 10-45-65 · 10-45-65, 10-45-66. Repealed by SL 1995, ch 68, §§ 26, 27
  28. 10-45-67 · Exemption of natural gas transportation services by pipeline
  29. 10-45-68 · Exemption for the sale of credit card processing services
  30. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  31. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  32. 10-45-71 · Passenger transportation gross receipts tax…
  33. 10-45-72 · Inapplicability of tax
  34. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  35. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  36. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  37. 10-45-82 · Gross receipts from charge of interest exempted
  38. 10-45-83 · Pawnbrokers not eligible for exemption
  39. 10-45-84 · Fee or commission not subject to tax
  40. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
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