Section 10-61-1 - Refund of sales and use tax paid by contractor or subcontractor upon certain fabricated tangible personal property-ApplicationA 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.