There is a newer version
of
this Section
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 52 - Uniform Municipal Non-Ad Valorem Tax Law
§ 10-52-17 Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property.
Universal Citation: SD Codified L § 10-52-17 (2017)
10-52-17. Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property. 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.
Source: SL 2006, ch 60, § 1.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
