Repealed by SL 2006, ch 58 , § 17, eff

April 1, 2006. 10-45-3.4 Exemption of parts, repair services, and maintenance items and services on certain farm machinery, attachment units, and irrigation equipment. 10-45-3.5 Exemption for gross receipts from sale, resale, or lease of farm machinery, attachment units, and irrigation equipment. 10-45-4 Tax on receipts from business services. 10-45-4.1 Services subject to taxation. 10-45-4.2 Certain purchases considered for resale purposes. 10-45-5 Tax on receipts from specific enumerated businesses and services. 10-45-5.1 Coin operated washers and dryers--License in lieu of tax--Failure to pay fee as misdemeanor--Interest--Collection. 10-45-5.2 Services enumerated in standard industrial classification manual subject to tax--Other services subject to tax. 10-45-5.3 Tax on oil and gas field services. 10-45-5.4