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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-45-101: Requirements for extension.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-45. RETAIL SALES AND SERVICE TAX

The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:

(1) The project cost exceeds twenty thousand dollars; and

(2) The business applying for the extension obtains a permit from the secretary as set forth in § 10-45-103.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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