Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-2.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale

S.D. Codified Laws § 10-46-2.5

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Current through the 2024 Legislative Session
Section 10-46-2.5 - Chemicals purchased for use by lawn and garden services considered purchases for resale

Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale.

SDCL 10-46-2.5

SL 1989, ch 114, § 2.