South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:01.03 - Sales by United States government

The United States government is not required to collect tax from the purchaser when making sales otherwise subject to sales tax unless the United States Congress has provided otherwise. Persons making purchases from the government of the United States or from any of the exempt agencies of tangible personal property, any product transferred electronically, and services that are subject to sales or use tax must report and pay sales or use tax measured by the purchase price unless the purchases are otherwise exempt.

General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

Law Implemented: SDCL 10-45-10, 10-46-4.