64:06:02:32.01Seeding and sodding.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The laying of sod or the planting of seeds is subject to sales tax. If sodding or seeding is done in conjunction with earth moving or landscaping, it is subject to the contractor's excise tax.
Source: 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.
General Authority
- SDCL 10-45-47.1 ↗Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun
- SDCL 10-46A-19 ↗
- SDCL 10-46B-18 ↗