S.D. Codified Laws § 10-46-50
Current with legislation signed by the governor on or before 3/6/2024
The following service enumerated in the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, is subject to the tax levied by this chapter: industry no. 1752 floor laying and other floor work, not elsewhere classified.
SDCL 10-46-50