South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:21 - Certain organizations not exempt from sales or use tax

Universal Citation: SD Admin Rules 64:06:01:21
Current through Register Vol. 51, page 43, September 23, 2024

Fraternal, religious, benevolent, and charitable organizations are not exempt from payment of sales tax or use tax when the organization is the purchaser at retail of merchandise which it will consume or use. Retailers shall charge sales tax or use tax on all sales of merchandise sold to religious, fraternal, benevolent, or charitable institutions.

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

Law Implemented: SDCL 10-45-2.

Declaratory Rulings: The Salvation Army is a non-profit relief agency not subject to sales tax. Secretary of Revenue Declaratory Ruling No. 75-1.

A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the contract. Secretary of Revenue Declaratory Ruling No. 78-1.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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