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.
S.D. Codified Laws § 10-52-2.7
Materials incorporated in construction work--Restriction on application of rate increase
Source: SL 1984, ch 93, § 3; SL 2001, ch 56, § 17.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.