<html> <head> <title>Rule 64:06:02:32.01 Seeding and sodding.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:32.01"> <META NAME="Description" Content="Administrative Rules 64:06:02:32.01 Seeding and sodding."> <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>64:06:02:32.01.&nbsp;&nbsp;Seeding and sodding.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 16 SDR 76, effective November 1, 1989; 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>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46B-18">10-46B-18.</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=10-45-5.2">10-45-5.2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46A-1">10-46A-1</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46B-1">10-46B-1.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Examples:</b></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp;&nbsp;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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp;&nbsp;The contractor merely levels the dirt, then lays the sod. This is subject to sales tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)&nbsp;&nbsp;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.</p> </div> </body> </html>