South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:06 - Sales tax
Chapter 64:06:01 - Administration of program
Section 64:06:01:49 - Student sororities and fraternities
Universal Citation: SD Admin Rules 64:06:01:49
Current through Register Vol. 51, page 43, September 23, 2024
Student sororities and fraternities are considered users or consumers of merchandise they purchase and not retailers. These organizations do not need a retail sales tax license but must pay tax when making purchases from retail and wholesale companies.
General Authority: SDCL 10-45-47.1.
Law Implemented: SDCL 10-45-2.
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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