Section 10-45B-2.1 - Refund or credit for sales or use tax and contractors' excise tax on project costs fornew business facility. - South Dakota Statutes

10-45B-2.1. Refund or credit for sales or use tax and contractors' excise tax on project costs for new business facility. As provided in this chapter, any person holding a permit issued pursuant to § 10-45B-6 may apply for and obtain a refund or credit for sales or use tax imposed and paid by such person under the provisions of chapter 10-45 or 10-46 and contractors' excise taxes imposed and paid under the provisions of chapter 10-46A or 10-46B on the project costs for a new business facility.

Source: SL 2005, ch 78, § 3.