South Dakota § 10-61-1 Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

South Dakota Statutes

§ 10-61-1 — Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.

South Dakota § 10-61-1

Title 10TAXATION

Ch. 10-61FABRICATOR SALES AND USE TAX REFUND

This text of South Dakota § 10-61-1 (Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.) 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 § 10-61-1 (2026).

Text

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

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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.