S.D. Admin. R. 64:07:01:06

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:07:01:06 - Real 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.

S.D. Admin. R. 64:07:01:06

6 SDR 44, effective 11/8/1979; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-45-47.1, 10-46A-19.

Law Implemented: SDCL 10-45-4, 10-45-5.2, 10-46A-2.