ARSD § 64:06:01:13 — Religious educational institutions

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64:06:01:13. Religious educational institutions. Gross
receipts from services and sales of tangible personal property and any product
transferred electronically to religious education institutions are exempt from
sales tax. The exemption does not extend to purchases for the personal use of
officials, members, and employees or to be used in the operation of a taxable
business. Institutions operating cafes, dining rooms, or book stores or vending
other merchandise must secure a sales tax license and report sales tax on their
receipts from such operations.
Qualification as a religious
educational institution depends upon the following factors:
(1) The institution is
owned, leased, operated by, or affiliated with a religious society which meets
the following requirements:
(a) A religious
society is a society which exists to worship God. The members of the religious
society meet regularly to promote their religious beliefs;
(b) The religious
society is organized for religious purposes and is nonprofit;
(c) The religious
society is exempt under 26 U.S.C.S § 501(c) or (d) of the Internal Revenue
Code in effect on January 1, 1983;
(2) One of the purposes of
the institution is the promotion of its religious views through education; and
(3) The educational
institution has a definite physical location with a regular faculty, classes,
and established course of study.