64:07:01:06Real
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
property repairs. Repair of items such as central air conditioning equipment, sprinkler systems, and elevators are realty improvements and receipts from such repairs are subject to the contractors' excise tax. Receipts from repairs of household appliances such as refrigerators, dishwashers, and dryers are not subject to the contractors' excise tax but are subject to the tax imposed by SDCL 10-45-4 and 10-45-5.2.
Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 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 ↗