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South Dakota Department of Revenue

bustax@state.sd.us

445 E. Capitol Ave., Pierre, SD, 57501, US

605-773-3311

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    • 2 Department of Revenue

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Fabricators Sales & Use Tax Refund for Contractors and Subcontractors


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 South Dakota licensed contractor or subcontractor 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.
A contractor or subcontractor must be a fabricator to apply for this credit or refund. 
  • 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.
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01/18/2022Click to Sign
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01/18/2022

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