South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:19 - Fire and ambulance departments

Municipal and volunteer fire departments and volunteer ambulance departments perform governmental functions. Sales to or purchases by a municipal or volunteer fire department or a volunteer ambulance department are exempt from sales or use tax if the items purchased are for use by the fire department or volunteer ambulance department and title to the items is retained by the fire department or volunteer ambulance department.

Fire departments or volunteer ambulance departments selling admissions to entertainment or selling tangible personal property or any product transferred electronically must pay sales tax on their receipts the same as any other person or organization engaged in such an activity.

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-10.

Declaratory Ruling: The sales tax exemption from receipts of sales of tangible personal property to governmental agencies also applies to the gross receipts from sales of services to governmental entities. Secretary of Revenue Declaratory Ruling No. 79-3.