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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46A-18

Exemption for floor laying

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 exempt from the provisions of this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.

Last amended: Source: SL 1991, ch 108 , § 1.

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In this chapter (40 sections)
  1. 10-46-73 · Exemption for nonprofit corporations created for fire…
  2. 10-46-74 · Exemption--Coaches
  3. 10-46-75 · Exemption--Certain services rendered to a partnership
  4. 10-46A-1 · Tax imposed on prime contractor's receipts from realty…
  5. 10-46A-2 · Prime contractors and subcontractors subject to tax
  6. 10-46A-3 · Total contract price as basis of tax--Purchased materials
  7. 10-46A-4 · Gross receipts defined--Items not deductible
  8. 10-46A-5 · Improvement without contract taxable when sold within four…
  9. 10-46A-6 · 10-46A-6. Repealed by SL 1980, ch 100, § 5
  10. 10-46A-7 · Administration of tax--Sales tax provisions applicable
  11. 10-46A-8 · Report and payment of tax
  12. 10-46A-9 · 10-46A-9. Repealed by SL 2017, ch 66, § 2
  13. 10-46A-10 · 10-46A-10. Repealed by SL 1980, ch 100, § 7
  14. 10-46A-11 · Municipal tax on contractors--Rate--Restitution
  15. 10-46A-12 · Contractors may list excise and use taxes as separate line…
  16. 10-46A-13 · Personal liability of officers, managers, or partners of…
  17. 10-46A-14 · Restriction on application of rate increase
  18. 10-46A-15 · Contractor's excise tax license required--Application
  19. 10-46A-16 · Issuance of license--Assignment prohibited
  20. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  21. 10-46A-18 · Exemption for floor laying
  22. 10-46A-19 · Promulgation of rules
  23. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  24. 10-46B-2 · Prime contractors and subcontractors subject to tax
  25. 10-46B-3 · Total contract price as basis of tax
  26. 10-46B-4 · Gross receipts defined--Items not deductible
  27. 10-46B-5 · Improvement without contract taxable when sold within four…
  28. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  29. 10-46B-7 · Report and payment of tax
  30. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  31. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  32. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  33. 10-46B-11 · Personal liability of officers, managers, or partners of…
  34. 10-46B-12 · Prospective application of increases in tax
  35. 10-46B-13 · Contractor's excise tax license required--Application
  36. 10-46B-14 · Issuance of license--Assignment prohibited
  37. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  38. 10-46B-16 · Exemption for floor laying
  39. 10-46B-17 · Allocation of certain revenues to water and environment fund
  40. 10-46B-18 · Promulgation of rules
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