64:07:01:06.  Real property repairs. Repair of items such as central air conditioning equipment, sprinkler systems, and elevators are realty improvements and receipts from such repairs are subject to the contractors' excise tax. Receipts from repairs of household appliances such as refrigerators, dishwashers, and dryers are not subject to the contractors' excise tax but are subject to the tax imposed by SDCL 10-45-4 and 10-45-5.2.

          Source: 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority:SDCL 10-45-47.1, 10-46A-19.

          Law Implemented:SDCL 10-45-4, 10-45-5.2, 10-46A-2.