A municipality imposing a sales or use tax under this chapter may by ordinance enacted by its local governing body provide for a refund of such taxes to a contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B if the contractor or subcontractor meets the requirements provided in §
Refund to contractors or subcontractors of sales or use tax upon certain fabricated tangible personal property
SDCL § 10-52-17 — under UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW.
SDCL § 10-52-17