Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46A - Realty Improvement Contractor's Excise Tax > Section 10-46A-18.1 - Exemption of repair shops, locksmiths, and locksmith shops.

Section 10-46A-18.1 - Exemption of repair shops, locksmiths, and locksmith shops.

10-46A-18.1. Exemption of repair shops, locksmiths, and locksmith shops. 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 exempt from the provisions of this chapter: repair shops and related services, not elsewhere classified (industry no. 7699) but only locksmiths and locksmith shops.

Source: SL 1998, ch 71, § 1.