South Dakota Tax Refund Program
- Feb 18, 2013 | Gail Cole
Sales tax refunds may be available for "licensed contractors and subcontractors who are fabricators if ALL six of the following criteria are met:"
- "Sales or use tax was paid by the contractor or subcontractor requesting the refund;"
- The items upon which the sales and use tax was paid were purchased by the person seeking the refund;
- "The items upon which the sales and use tax was paid were fabricated by the contractor or subcontractor in South Dakota;"
- "The fabricated item was used outside of South Dakota by the contractor or subcontractor in the performance of a contract:"
- "The fabricated item is not returned to South Dakota;" and
- "The fabricated item is exempt from sales or use tax in the state where the contract is performed."
If all of the above conditions are met, 100% of the sales or use tax may be refunded. The refund window is 36 months "of the date the material is taken out of state."
The department underscores that the publication is a guide only, and asks interested parties to contact the DOR with specific questions.
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