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1 | March 2018 │ South Dakota Department of Revenue │ Landscaping and Lawn Care Landscaping and Lawn Care The purpose of this Tax Fact is to explain how South Dakota state and local taxes apply to lawn, garden, and tree services. It is not intended to answer all questions that may arise. The information contained in this fact sheet is current as of the date of publication. March 2018 https://dor.sd.gov/ 1-800-829-9188 Sales Taxable Services Examples of Contractor’s Excise Tax Projects: • Land clearing, such as clearing shelterbelts, stump removal in fields, or clearing lots for buildings • Installation, repair, or removal of the following:  Artificial turf  Bricks, including that done round a flowerbed  Concrete blocks (Including Rip Rap)  Driveways, sidewalks, parking areas, patios  Decks, gazebos, retaining walls, ponds, or fountains  Masonry, stone setting, terrazzo, tile marble or mosaic work  Patios  Plastering, drywall, acoustical, and insulation  Retaining Walls—block, ...