10-46-2.5. Chemicals purchased for use by lawn and garden services considered purchases for resale.Chemicals purchased for use by lawn and garden services (industry no. 0782) as enumerated in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, and used in such services shall be considered as purchases for resale. Source: SL 1989, ch 114, §2.
South Dakota Legal Code