2011 South Dakota Code
Title 1 STATE AFFAIRS AND GOVERNMENT
Chapter 16G. Economic Development
§1-16G-41 Project defined.


SD Codified L § 1-16G-41 (through 2011) What's This?

1-16G-41. Project defined. For the purposes of §§ 1-16G-1.2, 1-16G-8, 1-16G-16.1, and 1-16G-40 to 1-16G-46, inclusive, the term, project, means a new building or structure or the expansion of an existing building or structure, the construction of which is subject to the contractor's excise tax imposed by chapters 10-46A or 10-46B. A project includes laboratory and testing facilities, manufacturing facilities, power generation facilities, power transmission facilities, agricultural processing facilities, and wind energy facilities. A project does not include any building or structure:

(1) Used predominantly for the sale of products at retail, other than the sale of electricity at retail, to individual consumers;

(2) Used predominantly for residential housing or transient lodging;

(3) Used predominantly to provide health care services;

(4) Constructed for raising or feeding of livestock; or

(5) That is not subject to ad valorem real property taxation or equivalent taxes measured by gross receipts.

Source: SL 2011, ch 6, § 5.

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