City of Sioux Falls Sales Tax Refund

Pursuant to Article X, Sections 39-160 through 39-171, of the Revised Ordinances of Sioux Falls, SD, offers a refund or credit for sales tax paid by person(s) who incur costs for the furnishing and equipping only of a new business facility that satisfies the eligibility requirements as set forth in Section 39-162 of the Revised Ordinances of Sioux Falls, SD.

The refund shall not apply to capital assets purchased to replace capital assets for which a refund has been claimed during such 36-month period or extended.