South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:15 - Exemption certificates

Universal Citation: SD Admin Rules 64:06:01:15
Current through Register Vol. 51, page 43, September 23, 2024

Religious education institutions, nonprofit charitable hospitals, and relief agencies must furnish exemption certificates when making exempt purchases.

General Authority: SDCL 10-45-47.1(4), 10-46-35.1(4).

Law Implemented: SDCL 10-45-2, 10-45-10, 10-45-14, 10-45-61, 10-46-9.

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