{"data":{"id":"us-sd/sdcl-10-45-101","jurisdiction":"us-sd","citation":"SDCL § 10-45-101","heading":"Requirements for extension.","body":"The extension pertains only to equipment and machinery purchased and installed after July 1, 2001. No extension may be made unless:\n(1) The project cost exceeds twenty thousand dollars; and\n(2) The business applying for the extension obtains a permit from the secretary as set forth in § 10-45-103.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-101","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d8b9999196106f46120d685b2b7a1a9bc8adb8f959314ff8cf0833be11074d36","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-100","next":"us-sd/sdcl-10-45-102"},"notice":"GroundRules: Original legal text. Not legal advice."}