{"data":{"id":"us-sd/sdcl-10-45-100","jurisdiction":"us-sd","citation":"SDCL § 10-45-100","heading":"Extension for remitting sales and use tax on manufacturing equipment.","body":"Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-100","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1c10f91810ea54d67d99eb9d943f249f23212d6a873a78153735f75a167b068a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-99","next":"us-sd/sdcl-10-45-101"},"notice":"GroundRules: Original legal text. Not legal advice."}