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SDCL 10-45-10 exempts from sales tax the sale of products
and services to the following governmental entities.
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Indian Tribes
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United States government agencies
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State of South Dakota and Public or municipal
corporations of the
State of South Dakota
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Municipal or volunteer fire or ambulance departments
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Public schools, including K-12, universities, and
technical institutes
that are supported by the State of South Dakota or public or municipal
corporations of South Dakota
Government entities must provide an exemption certificate to the vendor or
the vendor must keep documentation to show the purchase was paid from
government funds. Documentation may include a purchase order or a check
stub.
SDCL
10-45-10.
Exempt sales to states, municipalities,
charities and Indian tribes.
There are hereby specifically exempted from
the provisions of this chapter and from the computation of the amount
of tax imposed by it, the gross receipts from sales of tangible
personal property and the sale, furnishing or service of electrical
energy, natural and artificial gas and communication service to the
United States, to the State of South Dakota or to any other state of
the United States or the District of Columbia if the other state
provides a reciprocal exemption for South Dakota, to public or
municipal corporations of the State of South Dakota or of any other
state of the United States or the District of Columbia if the other
state provides a reciprocal exemption to South Dakota public or
municipal corporations, to any nonprofit charitable organization which
devotes its resources exclusively to the relief of the poor,
distressed or underprivileged, and has been recognized as an exempt
organization under
§
501(c)(3) of the
Internal Revenue Code, or to any Indian tribe.
For more information contact the Department of
Revenue at 1-800-TAX-9188 or visit their website at
www.state.sd.us/revenue.
Click here for a copy of the
Department of Revenue letter regarding Sales Tax Exemption.
You must have Acrobat Reader 4.0
or higher to open the file.
Click here for a copy of the
Department of Revenue Exemption Certificate form and instructions.
You must have Acrobat Reader 4.0 or
higher to open the file.
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