Pursuant to Ordinance 42-05, the City of Sioux Falls 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 Ordinance 42-05. 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.
