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.
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