GroundRules
SDCL § 10-46A-18: Exemption for floor laying.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-46A. REALTY IMPROVEMENT CONTRACTOR'S EXCISE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON