South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-61-1
Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application
A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if:
# (1)
The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refund for the use of tangible personal property;
# (2)
The tangible personal property upon which the sales and use tax was paid was purchased by the contractor or subcontractor requesting the refund;
# (3)
The tangible personal property upon which the sales and use tax was paid was fabricated by the contractor or subcontractor in South Dakota;
# (4)
The fabricated tangible personal property was used outside of South Dakota by the contractor or subcontractor in the performance of a contract;
# (5)
The fabricated tangible personal property is not returned to South Dakota; and
# (6)
The fabricated tangible personal property is exempt from sales or use tax in the state where the contract is performed.
Source: view the official text
In this chapter (6 sections)
- 10-61-1 · Refund of sales and use tax paid by contractor or…
- 10-61-2 · Secretary to provide refund claim forms and determine…
- 10-61-3 · Refund request submission--Interest
- 10-61-4 · Claim rejection upon fraudulent presentation or failure to…
- 10-61-5 · Right to hearing upon denial of claim--Procedures
- 10-61-6 · Promulgation of rules concerning refunds