SDCL § 10-45-101: Requirements for extension.
Where this section sits in the code
- TITLE 10. TAXATION
- 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