SDCL § 10-52B-12 — Exemption--Construction work entered into prior to tax

Effective July 1, 2026
10-52B-12 . Exemption--Construction work entered into prior to tax.
No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase.