Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-50

Floor laying service subject to tax

Official textsdlegislature.gov

The following service 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, is subject to the tax levied by this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.

Last amended: Source: SL 1991, ch 108 , § 6.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-46-30 · Execution of retailers' returns
  2. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  3. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  4. 10-46-33 · Direct payment of tax by user
  5. 10-46-34 · Liability of user for tax--Returns and payments
  6. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  7. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  8. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  9. 10-46-38 · Failure to file return as misdemeanor
  10. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  11. 10-46-40 · Rules for administration--Uniformity of application
  12. 10-46-41 · Determination of tax by secretary in absence of correct…
  13. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  14. 10-46-43 · Records maintained by retailers and users--Examination and…
  15. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  16. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  17. 10-46-46 · Restoration of revoked sales tax permit
  18. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  19. 10-46-48 · Revenue credited to general fund
  20. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  21. 10-46-50 · Floor laying service subject to tax
  22. 10-46-51 · Exemption of large boats subject to excise tax
  23. 10-46-52 · Exemption of gaming proceeds
  24. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  25. 10-46-55 · Exemption of natural gas transportation services by pipeline
  26. 10-46-56 · Exemption for the use of credit card processing services
  27. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  28. 10-46-58 · Passenger transportation tax imposed--Transportation within…
  29. 10-46-59 · Inapplicability of tax
  30. 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
  31. 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
  32. 10-46-62 · Gross receipts from charge of interest exempted
  33. 10-46-63 · Exemption for use of certain rodeo services
  34. 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
  35. 10-46-65 · Exemptions
  36. 10-46-66 · Retail sales include auctions, consignments, products…
  37. 10-46-67 · Department authorized to issue direct payment permits to…
  38. 10-46-68 · Exemption for lodging house or hotel membership fees
  39. 10-46-69 · Tax on use of certain mobile telecommunications services
  40. 10-46-70 · Exemption of receipts received by the state and political…
Full table of contents →