LegalFix
Sign In

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

SD Codified L § 10-61-1 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

10-61-1. Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application. 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.Source: SL 2005, ch 86, § 1.

No previous sections
Next Section
§ 10-61-2 Secretary to provide refund claim forms and determine required documentation--Claim denial.