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Code · South Dakota · Title 10 · Chapter 10-52

10-52-17. Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.

75 words·~1 min read·/sd/title-10/chapter-10-52/10-52-17

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requirements provided in § 10-61-1 . The ordinance shall provide a procedure for filing an application for the refund and receiving the payment of the refund by the municipality.
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