Section 10-46-17.3 - Exemption of goods and services furnished to meet warranty obligation, servicesenumerated in Standard Industrial Classification Manual and power changes forirrigation pumps exempt - South Dakota Statutes

10-46-17.3. Exemption of goods and services furnished to meet warranty obligation, services enumerated in Standard Industrial Classification Manual and power changes for irrigation pumps exempt. The use in this state of the types of services specifically exempt, under §§ 10-45-11.1, 10-45-12.1, and 10-45-19.1, from the tax imposed by chapter 10-45 is exempt from the tax imposed by this chapter.

Source: SL 1982, ch 118, § 2.