South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-46-64
Exemption of repair shops, locksmiths, locksmith shops, and lock parts
Official textsdlegislature.gov
The following services 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, are subject to the tax levied by this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths, locksmith shops, and lock parts made to individual order.
Source: view the official text
In this chapter (40 sections)
- 10-46-43 · Records maintained by retailers and users--Examination and…
- 10-46-44 · Revocation of retailer's sales tax permit on failure to…
- 10-46-45 · Notice and hearing on revocation of permit or authority to…
- 10-46-46 · Restoration of revoked sales tax permit
- 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
- 10-46-48 · Revenue credited to general fund
- 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
- 10-46-50 · Floor laying service subject to tax
- 10-46-51 · Exemption of large boats subject to excise tax
- 10-46-52 · Exemption of gaming proceeds
- 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
- 10-46-55 · Exemption of natural gas transportation services by pipeline
- 10-46-56 · Exemption for the use of credit card processing services
- 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
- 10-46-58 · Passenger transportation tax imposed--Transportation within…
- 10-46-59 · Inapplicability of tax
- 10-46-60 · 10-46-60. Repealed by SL 2004, ch 94, § 14
- 10-46-61 · 10-46-61. Repealed by SL 2001, ch 56, § 16
- 10-46-62 · Gross receipts from charge of interest exempted
- 10-46-63 · Exemption for use of certain rodeo services
- 10-46-64 · Exemption of repair shops, locksmiths, locksmith shops, and…
- 10-46-65 · Exemptions
- 10-46-66 · Retail sales include auctions, consignments, products…
- 10-46-67 · Department authorized to issue direct payment permits to…
- 10-46-68 · Exemption for lodging house or hotel membership fees
- 10-46-69 · Tax on use of certain mobile telecommunications services
- 10-46-70 · Exemption of receipts received by the state and political…
- 10-46-71 · Exemption for sale of coins, currency, or bullion
- 10-46-72 · Relief from liability for failing to report tax at new…
- 10-46-73 · Exemption for nonprofit corporations created for fire…
- 10-46-74 · Exemption--Coaches
- 10-46-75 · Exemption--Certain services rendered to a partnership
- 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
- 10-46A-2 · Prime contractors and subcontractors subject to tax
- 10-46A-3 · Total contract price as basis of tax--Purchased materials
- 10-46A-4 · Gross receipts defined--Items not deductible
- 10-46A-5 · Improvement without contract taxable when sold within four…
- 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
- 10-46A-7 · Administration of tax--Sales tax provisions applicable
- 10-46A-8 · Report and payment of tax