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     1-16G-76.   Board review of application--Factors for consideration. The board shall review the application and make a determination of whether the program shall be approved or disapproved. The board may approve a new frontiers payment that is equal to or less than South Dakota sales and use tax paid on the program costs.
     The board shall consider the following factors when making that determination:
             (1)      Is the program in an industry or sector identified by GOED as a priority for economic development;
             (2)      Is the program likely to lead to future economic development or commercialization opportunities located in South Dakota;
             (3)      Impact of the program on current economic activity in the community, area, and state;
             (4)      Extent to which program costs are subject to similar taxes in other states; and
             (5)      Criteria pertaining to eligible activities and economic impact established by rules promulgated pursuant to § 1-16G-84.

Source: SL 2016, ch 5, § 4.


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