South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:08.01 - Exemption certificates - Forms accepted

Universal Citation: SD Admin Rules 64:06:01:08.01
Current through Register Vol. 51, page 43, September 23, 2024

The only acceptable forms for exemption certificates are the department's exemption certificate form, a substitute for this form that has the prior approval of the department, or the Multistate Tax Commission uniform sales and use tax certificate form, or the streamlined sales tax agreement certificate of exemption.

General Authority: SDCL 10-45-47.1(4).

Law Implemented: SDCL 10-45-1(10), 10-45-2, 10-45-61.

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