<html> <head> <title>Rule 64:07:01:06 Real property repairs.</title> <META NAME="Keywords" Content="Administrative Rules 64:07:01:06"> <META NAME="Description" Content="Administrative Rules 64:07:01:06 Real property repairs."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:07:01:06.&nbsp;&nbsp;Real property repairs.</b> 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 <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-4">10-45-4</A> and <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-5.2">10-45-5.2.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 6 SDR 44, effective November 8, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46A-19">10-46A-19.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-4">10-45-4</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-5.2">10-45-5.2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46A-2">10-46A-2.</A></p> </div> </body> </html>