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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-45-95

Materials purchased by locksmiths are purchases for resale

Official textsdlegislature.gov

Locks, lock parts, other materials purchased for use by locksmiths as classified in repair shops and related services, not elsewhere classified (industry no. 7699) 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 1998, ch 71 , § 3.

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In this chapter (40 sections)
  1. 10-45-69 · 10-45-69. Repealed by SL 1997, ch 68, § 11
  2. 10-45-70 · 10-45-70. Repealed by SL 2004, ch 94, § 2
  3. 10-45-71 · Passenger transportation gross receipts tax…
  4. 10-45-72 · Inapplicability of tax
  5. 10-45-73 · 10-45-73 to 10-45-79. Repealed by SL 2004, ch 94, §§ 4 to 10
  6. 10-45-80 · 10-45-80. Repealed by SL 1997, ch 69, § 1
  7. 10-45-81 · 10-45-81. Repealed by SL 2004, ch 94, § 11
  8. 10-45-82 · Gross receipts from charge of interest exempted
  9. 10-45-83 · Pawnbrokers not eligible for exemption
  10. 10-45-84 · Fee or commission not subject to tax
  11. 10-45-85 · Temporary vendor to maintain inventory records--Violation as…
  12. 10-45-86 · Temporary vendor to maintain sales receipts--Violation as…
  13. 10-45-87 · Temporary vendor to furnish list of suppliers--Violation as…
  14. 10-45-88 · Review and audit of temporary vendors
  15. 10-45-89 · Failure to maintain records--Revocation of temporary license
  16. 10-45-90 · Exemption for gross receipts from certain rodeo services
  17. 10-45-91 · Admissions to rodeos and related activities taxable
  18. 10-45-92 · Allowable deductions for auctioneers
  19. 10-45-93 · Exemption for gross receipts from international sale of…
  20. 10-45-94 · Exemption for gross receipts from direct mail service
  21. 10-45-95 · Materials purchased by locksmiths are purchases for resale
  22. 10-45-96 · Tax on gross receipts of professional employer…
  23. 10-45-97 · Professional employer organization defined
  24. 10-45-98 · Temporary help services not subject to § 10-45-96
  25. 10-45-99 · Definitions
  26. 10-45-100 · Extension for remitting sales and use tax on manufacturing…
  27. 10-45-101 · Requirements for extension
  28. 10-45-102 · Extension applies to full costs and installation fees
  29. 10-45-103 · Application for extension permit--Permit nontransferable
  30. 10-45-104 · Secretary to prescribe form and documentation requirements
  31. 10-45-105 · Fraudulent claim--Tax due constitutes lien in favor of state
  32. 10-45-106 · Right to hearing on denial of extension request
  33. 10-45-107 · Promulgation of rules regarding filing extensions
  34. 10-45-108 · Sourcing of sales and services
  35. 10-45-109 · Registration and tax collection does not create nexus for…
  36. 10-45-110 · Exemption for sale of coins, currency, or bullion
  37. 10-45-111 · Relief from liability for failing to collect tax at new…
  38. 10-45-112 · Exemption for nonprofit corporations created for fire…
  39. 10-45-113 · Exemption for small sales by minors
  40. 10-45-114 · Exemption--Coaches
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