A contractor or subcontractor licensed pursuant to chapter 10-46A or 10-46B may apply for a refund of South Dakota sales and use tax paid by such contractor if: (1) The sales and use tax subject to the refund request was paid by the contractor or subcontractor requesting the refund for the use of tangible personal property; (2) The tangible personal property upon which the sales and use tax was paid was purchased by the contractor or subcontractor requesting the refund; (3) The tangible personal property upon which the sales and use tax was paid was fabricated by the contractor or subcontractor in South Dakota; (4) The fabricated tangible personal property was used outside of South Dakota by the contractor or subcontractor in the performance of a contract; (5) The fabricated tangible personal property is not returned to South Dakota; and (6) The fabricated tangible personal property is exempt from sales or use tax in the state where the contract is performed. Source: SL 2005, ch 86 , § 1.
Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property--Application
— under FABRICATOR SALES AND USE TAX REFUND.