S.D. Codified Laws § 58-27-46
Current through the 2024 Legislative Session
For the purposes of § 58-27-45, the term "durable equipment" shall include only mechanical refrigerators, air conditioning equipment, mechanical laundering machines, heating and cooking stoves and ranges, and, in addition, in the case of apartment houses, motels and hotels, room furniture and furnishings.
SDCL 58-27-46