{"data":{"id":"us-sd/sdcl-10-46-5.2","jurisdiction":"us-sd","citation":"SDCL § 10-46-5.2","heading":"Materials incorporated in construction work--Restriction on application of rate increase.","body":"No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-5.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b854f9e4d4365176d61fb7f2559376b8ca3759ea56a30c2f5f859e67825aa204","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-5.1","next":"us-sd/sdcl-10-46-5.3"},"notice":"GroundRules: Original legal text. Not legal advice."}