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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:17

Federal corporations, sales to

Official textsdlegislature.gov

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64:06:01:17. Federal corporations, sales to. Federal land banks, federal deposit insurance corporations, commodity credit corporations, federal farm mortgage corporations, reconstruction finance corporations, American National Red Cross, and federal credit unions are exempt from sales or use tax on purchases.
This exemption does not extend to sales to or purchases of tangible personal property or any product transferred electronically for the personal use of officials, members, or employees of such institutions or to sales to or purchases of tangible personal property used in the operation of a taxable retail business.

Last amended: Source: SL 1975, ch 16, § 1; 8 SDR 81, effective January 10, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10.

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In this chapter (40 sections)
  1. 64:05:01:06 · Time for filing
  2. 64:05:01:07 · Repealed
  3. 64:05:01:08 · Sales included in analysis
  4. 64:06:01:00 · Definitions
  5. 64:06:01:01 · Armed services personnel and veterans
  6. 64:06:01:02 · Bond
  7. 64:06:01:03 · Repealed
  8. 64:06:01:04 · Repealed
  9. 64:06:01:05 · Change in ownership
  10. 64:06:01:06 · Casual or occasional sales
  11. 64:06:01:07 · Issuance and use of permits restricted
  12. 64:06:01:08 · Exemption certificates
  13. 64:06:01:09 · Conditional sales contracts -- Assigned and repossessed…
  14. 64:06:01:10 · Consignment sales
  15. 64:06:01:11 · Repealed
  16. 64:06:01:12 · Defective merchandise
  17. 64:06:01:13 · Religious educational institutions
  18. 64:06:01:14 · Repealed
  19. 64:06:01:15 · Exemption certificates
  20. 64:06:01:16 · Repealed
  21. 64:06:01:17 · Federal corporations, sales to
  22. 64:06:01:18 · Repealed
  23. 64:06:01:19 · Fire and ambulance departments
  24. 64:06:01:20 · Forms
  25. 64:06:01:21 · Certain organizations not exempt from sales or use tax
  26. 64:06:01:22 · Repealed
  27. 64:06:01:23 · Intrastate sales -- Sale and delivery in South Dakota
  28. 64:06:01:24 · Interstate sales -- Originating in South Dakota
  29. 64:06:01:25 · Interstate sales -- Originating in other states
  30. 64:06:01:26 · Repealed
  31. 64:06:01:27 · Repealed
  32. 64:06:01:28 · Repealed
  33. 64:06:01:29 · Municipal tax -- Administration and reporting
  34. 64:06:01:30 · Municipal tax -- No special permit required
  35. 64:06:01:31 · Municipal tax -- Credit for tax previously paid
  36. 64:06:01:32 · Repealed
  37. 64:06:01:33 · Permit for each place of business in state
  38. 64:06:01:34 · Credit for tax previously paid
  39. 64:06:01:35 · Required records for sales, rentals, and leases
  40. 64:06:01:36 · Repealed
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