The state’s Supreme Court held that a taxpayer qualified for a sales and use tax exemption—an exemption that applies to the sale of machinery and equipment used directly in manufacturing articles of commerce if such equipment is purchased for a new facility or to expand an existing facility.
Source: KPMG
Latest Posts in "United States"
- South Dakota Counties May Impose 0.5% Sales Tax to Offset Property Taxes, Pending Voter Approval
- South Dakota Exempts Agricultural Soil Amendments from Sales Tax on Bulk Purchases Starting 2026
- South Dakota HB 1245: Municipalities May Impose Temporary Sales Tax for Capital Improvements with Voter Approval
- South Dakota Diverts Sales Tax Increase to Fund Homeowner Property Tax Relief
- Missouri DOR Exempts Customary Delivery Charges from Sales and Use Tax for Concrete Firms
