No gross receipts tax imposed or increased pursuant to this chapter may be levied on materials incorporated in construction work related to construction contracts bid or entered into on or before the effective date of the tax imposition or tax increase.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.