No person who receives a refund of real property taxes under the provisions of chapter 10-18A shall be eligible for a refund of retail sales and service tax as provided in this chapter.
S.D. Codified Laws § 10-45A-2.1
Refund denied after refund of real property taxes
Source: SL 1976, ch 92, § 10
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.