South Dakota Codified Laws 10-52-2.7. Materials incorporated in construction work–Restriction on application of rate increase
Current as of: 2023 | Check for updates
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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.
Source: SL 1984, ch 93, § 3; SL 2001, ch 56, § 17.