Application Fabricators Sales & Use Tax Refund For Contractors And Subcontractors - South Dakota Department Of Revenue - 2005

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Fabricators Sales & Use Tax Refund for Contractors and Subcontractors
Effective July 1, 2005, South Dakota Codified Law Chapter 10-61 provides for a refund or credit of
South Dakota sales or use tax paid by contractors or subcontractors on certain fabricated tangible
personal property.
A contractor or subcontractor must be a fabricator to apply for this credit or refund.
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 them if all of the following six
criteria are met:
1.
The sales or use tax was paid by the contractor or subcontractor who is requesting
the refund;
2.
The items upon which the sales and use tax was paid was purchased by the
contractor or subcontractor who is requesting the refund;
3.
The items upon which the sales and use tax was paid was fabricated by the
contractor or subcontractor in South Dakota;
4.
The fabricated item was used outside of South Dakota by the contractor or
subcontractor in the performance of a contract;
5.
The fabricated item is not returned to South Dakota; and
6.
The fabricated item is exempt from sales or use tax in the state where the contract
is performed.
The credit or refund is only for the South Dakota state sales or use tax.
The refund does not apply to municipal sales or use tax.
The refund claim may only be made for the cost of the material that becomes part of
the item the contractor fabricates by forming, combining, or altering materials. The
refund claim does not apply to labor or other expenses incurred by the contractor in
the fabrication process.
The application for credit or refund is to be filed after the material is taken out of
state and must be filed within three years of that date.
South Dakota Department of Revenue | 445 East Capitol Avenue | Pierre, SD 57501 | Phone:
1-800-829-9188

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