S.D. Admin. R. 64:07:01:01.01
Any contractor enumerated in the SIC manual of 1987 under Construction (Division C) is included for purposes of this section. The gross receipts resulting from the services performed by a contractor listed in Division C of the SIC manual are subject to the contractor's excise tax, whether or not the results of such services constitute a fixture. If a contractor engages in services not specifically listed in the SIC manual, then the construction, building, or installation services must result in a fixture to realty before the contractor's gross receipts are subject to the contractor's excise tax.
S.D. Admin. R. 64:07:01:01.01
General Authority: SDCL 10-46A-19, 10-46B-18.
Law Implemented: SDCL 10-46A-2, 10-46A-2.1, 10-46A-2.2.
Examples:
(1) A, a telephone equipment installation contractor agrees to install certain telephone equipment for B. This is a listed service under Industry Number 1731 and is therefore subject to the contractor's excise tax.
(2) C contracts with D, a dentist, to install a new dental chair in D's office. This is not a listed service. To determine whether excise tax or sales tax applies, it must first be determined whether or not the dental chair is a fixture. If it is a fixture, it is subject to the contractor's excise tax; if not, it is sales taxable.
Services specifically exempt from tax, SDCL 10-45-12.1. Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President. Copies may be obtained from the Superintendent of Documents, Government Printing Office, Washington, D.C. 20402. Request stock number 041-001-00314 -2. The cost of the manual is $24, payable by check, Visa, or MasterCard.