S.D. Admin. R. 64:06:02:32.01
Current through Register Vol. 50, page 162, June 24, 2024
The laying of sod or the planting of seeds is subject to sales tax. If sodding or seeding is done in conjunction with earth moving or landscaping, it is subject to the contractor's excise tax.
S.D. Admin. R. 64:06:02:32.01
General Authority: SDCL 10-45-47.1, 10-46A-19, 10-46B-18.
Law Implemented: SDCL 10-45-5.2, 10-46A-1, 10-46B-1.
Examples:
(1) A retaining wall is installed, contouring of the yard is done, and the lawn is sodded under one contract. This is subject to excise tax.
(2) The contractor merely levels the dirt, then lays the sod. This is subject to sales tax.
(3) A contractor received the bid to put up a fence and seed the highway ditch in a single contract. This is subject to excise tax.