725. SERVICES SPECIFICALLY EXEMPT FROM TAX.

The following services enumerated in the Standard Industrial Classification Manual, 1972, as prepared by the statistical policy division of the Office of Management and Budget, Office of the President of the United States are exempt from the provisions of this Chapter: health service (major group no. 80); educational services (major group no. 82); social services (major group no. 83); agricultural services (major group 07); forestry services (group no. 085); radio and television broadcasting (group no. 483); railroad transportation (major group no. 40); local and suburban passenger transportation (major group no. 411); taxicabs (group no. 412); intercity and rural highway passenger transportation (group no. 413); passenger transportation charger service (group no. 414); school buses (group no. 415); establishments primarily engaged in trucking, local and long distance (group no. 421); farm product warehousing and storage (industry no. 4221); establishment primarily engaged in transportation on rivers and canals (group no. 444); establishment primarily engaged in air transportation, certified carriers (group no. 451); establishments primarily engaged in air transportation, non-certified carriers (group no. 452); pipe lines, except natural gas (major group no. 46); freight forwarding (group no. 471); arrangement of transportation (group no. 472); rental of railroad cars (group no. 474); water supply (industry no. 4941); sewerage systems (industry no. 4952); and refuse systems (industry no. 4953). The following are also specifically exempt from the provisions of this Chapter: financial services including loan origination fees, late payment charges, nonsufficient fund check charges, stop payment charges , safe deposit box rent, exchange charges, commission on travelers checks, and charges for administration of trusts; interest charges, and “points” charged on loans; commissions earned or service fees paid by an insurance company to an agent or representative for the sale of a policy; stock and commodity brokers service; services of brokers and agents licensed under SDCL Title 47; the sale of trading stamps; veterinarians services; construction services (division C); rentals of motor vehicles as defined by SDCL 32-5-1 leased under a single contract for more than twenty-eight days; advertising services; services provided by any corporation to another corporation which is centrally assessed having identical ownership and services provided by any corporation to a wholly owned subsidiary which is centrally assessed; newspaper sales and subscriptions and motion picture rentals; bill collection services or collection agent’s service, if the debt was incurred outside the Reservation and the client does not reside within the Reservation.