There is a law in South Dakota preventing public corporations from buying goods or services from retailers who meet the definition of a retailer or a retailer maintaining a place of business in the state if the retailer or any of the retailer’s affiliates refuse to collect and remit sales and use tax on sales delivered to a location within the state. Certain exceptions apply to this law including the purchase of a contract to construct a new building, or remodel or add to an existing building. Contracts for public improvement worth twenty-five thousand dollars or more may also be allowed without meeting the above criteria. (Sec. 5-18-[45], July 1, 2003)