South Dakota Statutes
§ 10-45-100 — Extension for remitting sales and use tax on manufacturing equipment.
South Dakota § 10-45-100
This text of South Dakota § 10-45-100 (Extension for remitting sales and use tax on manufacturing equipment.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-100 (2026).
Text
Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months.
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Legislative History
SL 2001, ch 57, § 3.
Nearby Sections
15
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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
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Bluebook (online)
South Dakota § 10-45-100, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-100.