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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-52-10

Refund of tax on capital assets used in manufacturing personal property for sale or lease

Official textsdlegislature.gov

A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund for such taxes to the consumer or user of machinery or other tangible personal property in the nature of a capital asset which is used directly in the manufacturing or processing or fabricating or compounding of personal property which is intended to be sold or leased for final use consumption. The ordinance shall provide a procedure for making application for refund and the payment of the refund by the municipality.

Last amended: Source: SL 1985, ch 98 .

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In this chapter (40 sections)
  1. 10-52-1 · Non-ad valorem tax defined
  2. 10-52-2 · Imposition of tax--Conformance to state sales and use…
  3. 10-52-3 · Referendum procedure and scope--Continuing tax ordinances
  4. 10-52-4 · State administration--Exception
  5. 10-52-5 · Distribution of collections
  6. 10-52-6 · 10-52-6, 10-52-7. Repealed by SL 2001, ch 56, §§ 18, 19
  7. 10-52-8 · 10-52-8. Repealed by SL 2002, ch 64, § 39; SL 2002, ch 68, § 3
  8. 10-52-9 · Effective date of ordinance
  9. 10-52-10 · Refund of tax on capital assets used in manufacturing…
  10. 10-52-11 · 10-52-11. Repealed by SL 2002, ch 64, § 41, as amended by SL…
  11. 10-52-12 · 10-52-12. Repealed by SL 2002, ch 64, § 42, as amended by SL…
  12. 10-52-13 · Municipality to report boundary changes to secretary of…
  13. 10-52-14 · Transportation of property and passengers within single…
  14. 10-52-16 · 10-52-16. Repealed by SL 2002, ch 64, § 48, as amended by SL…
  15. 10-52-17 · Refund to contractors or subcontractors of sales or use tax…
  16. 10-52-18 · Timely filing of returns and payment of…
  17. 10-52-19 · Capital improvement tax--Taxable gross…
  18. 10-52-20 · Capital improvement tax--Ordinance--Contents--Board…
  19. 10-52-21 · Capital improvement tax--Referendum election--Notification…
  20. 10-52-22 · Capital improvement tax--Special municipal fund
  21. 10-52-23 · Capital improvement tax--Special municipal fund--Authorized…
  22. 10-52-24 · Capital improvement tax--Duration
  23. 10-52-25 · Capital improvement tax--Time required for subsequent tax
  24. 10-52A-1 · Definitions
  25. 10-52A-2 · Additional municipal non-ad valorem tax…
  26. 10-52A-3 · Department to administer tax
  27. 10-52A-4 · 10-52A-4, 10-52A-4.1. Repealed by SL 2006, ch 61, §§ 6, 14,…
  28. 10-52A-5 · 10-52A-5. Repealed by SL 2007, ch 65, § 12
  29. 10-52A-6 · Applicability of certain other provisions
  30. 10-52A-7 · Promulgation of rules--Scope
  31. 10-52A-8 · Penalties for violations
  32. 10-52A-9 · Taxpayer to keep books and records--Inspection--Retention…
  33. 10-52A-10 · Tax may be referred to voters--Certain taxes to continue
  34. 10-52A-11 · Administration of taxes--Forms and rules--Records
  35. 10-52A-12 · Moneys received credited to special municipal tax…
  36. 10-52A-13 · Ordinance or amendment enacted under…
  37. 10-52A-14 · Issuance of bonds--Use of proceeds of bonds
  38. 10-52B-1 · Authorization of tax--Rate--Conformity with state tax
  39. 10-52B-2 · Property tax reduction fund--Tax moneys deposited
  40. 10-52B-3 · Property tax reduction fund--Use of moneys--Property tax…
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