Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 46 - USE TAX
Section 10-46-5.2 - Materials incorporated in construction work-Restriction on application of rate increase

S.D. Codified Laws § 10-46-5.2

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Current through the 2024 Legislative Session
Section 10-46-5.2 - Materials incorporated in construction work-Restriction on application of rate increase

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.

SDCL 10-46-5.2

SL 1984, ch 93, § 2; SL 2001, ch 56, § 8.