GroundRules
SDCL § 10-52B-12: Exemption--Construction work entered into prior to tax.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-52B. COUNTY OPTION RETAIL SALES AND SERVICE TAX FOR PROPERTY TAX REDUCTION
No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase.
Collected 2026-09-03T15:18:56Z. Source file · JSON