South Dakota Codified Laws 10-45-100. Extension for remitting sales and use tax on manufacturing equipment
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Any manufacturing, fabricating, or processing business may apply for and obtain an extension for remitting the sales and use tax imposed and due under the provisions of chapter 10-45 or 10-46 for equipment or machinery that will be for direct use in a manufacturing, fabricating, or processing business. The extension shall end after six months.
Source: SL 2001, ch 57, § 3.