South Dakota Statutes
§ 10-45-100 — Extension for remitting sales and use tax on manufacturing equipment.
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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South Dakota § 10-45-100 (Extension for remitting sales and use tax on manufacturing equipment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2001, ch 57, § 3.
Nearby Sections
15
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