Sales Tax Refund for Certain Elderly and Disabled Persons

SDCL 10-45A-2 to 10-45A-16 states that certain low income persons who are sixty-five, or older, or who are disabled, may qualify for a sales tax refund. Applicants should check with their county treasurer for details and assistance.

NOTE: No individual may receive both a property tax and sales tax refund in the same year.

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