{"data":{"id":"us-sd/sdcl-10-61-1","jurisdiction":"us-sd","citation":"SDCL § 10-61-1","heading":"Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application.","body":"A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if:\n(1) The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refund for the use of tangible personal property;\n(2) The tangible personal property upon which the sales and use tax was paid was purchased by the contractor or subcontractor requesting the refund;\n(3) The tangible personal property upon which the sales and use tax was paid was fabricated by the contractor or subcontractor in South Dakota;\n(4) The fabricated tangible personal property was used outside of South Dakota by the contractor or subcontractor in the performance of a contract;\n(5) The fabricated tangible personal property is not returned to South Dakota; and\n(6) The fabricated tangible personal property is exempt from sales or use tax in the state where the contract is performed.","path":["TITLE 10. TAXATION","CHAPTER 10-61. FABRICATOR SALES AND USE TAX REFUND"],"source_url":"https://sdlegislature.gov/Statutes/10-61-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"25dbac97958b7f41e8d0cc59e5739150d22b64b89ba3db49abf12bad53a7071a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-60-15","next":"us-sd/sdcl-10-61-2"},"notice":"GroundRules: Original legal text. Not legal advice."}