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, ยง1.
Structure South Dakota Codified Laws
Chapter 46A - Realty Improvement Contractor's Excise Tax
Section 10-46A-1.1 - Effective date--Application to contracts, sales and change orders.
Section 10-46A-1.2 - Contracts subject to tax imposed by chapter 10-46B.
Section 10-46A-1.3 - Tax measured by gross receipts upon accrual basis.
Section 10-46A-1.4 - Payment of tax on cash basis.
Section 10-46A-1.5 - Taxes on receipts of worthless accounts.
Section 10-46A-2 - Prime contractors and subcontractors subject to tax.
Section 10-46A-2.2 - Prime contractor--Definition.
Section 10-46A-3 - Total contract price as basis of tax--Purchased materials.
Section 10-46A-4 - Gross receipts defined--Items not deductible.
Section 10-46A-7 - Administration of tax--Sales tax provisions applicable.
Section 10-46A-8 - Report and payment of tax.
Section 10-46A-11 - Municipal tax on contractors--Rate--Restitution.
Section 10-46A-12.2 - When building permit not required.
Section 10-46A-13.1 - Violation of chapter as criminal offense--Classification.
Section 10-46A-14 - Restriction on application of rate increase.
Section 10-46A-15 - Contractor's excise tax license required--Application.
Section 10-46A-16 - Issuance of license--Assignment prohibited.
Section 10-46A-17 - Refusal to issue license for failure to pay tax--Bond.
Section 10-46A-18 - Exemption for floor laying.
Section 10-46A-18.1 - Exemption of repair shops, locksmiths, and locksmith shops.