Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-2.2 - Materials incorporated in construction work--Restriction on application of rateincrease.

Section 10-45-2.2 - Materials incorporated in construction work--Restriction on application of rateincrease.

10-45-2.2. Materials incorporated in construction work--Restriction on application of rate increase. No tax increase may be levied on materials incorporated in construction work pursuant to construction contracts bid or entered into on or before the effective date of the tax increase.

Source: SL 1984, ch 93, § 1; SL 2001, ch 56, § 1.