City of Sioux Falls Sales Tax Refund

Pursuant to Title III , Sections 37-165  through 37-175 , 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 37-167  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.