S.D. Codified Laws § 10-46-5.2

Current with legislation signed by the governor on or before 3/6/2024
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.