ARSD § 64:06:01:19 — Fire and ambulance departments

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64:06:01:19. Fire and ambulance departments. Municipal
and volunteer fire departments and volunteer ambulance departments perform
governmental functions. Sales to or purchases by a municipal or volunteer fire
department or a volunteer ambulance department are exempt from sales or use tax
if the items purchased are for use by the fire department or volunteer
ambulance department and title to the items is retained by the fire department
or volunteer ambulance department.
Fire departments or volunteer ambulance
departments selling admissions to entertainment or selling tangible personal
property or any product transferred electronically must pay sales tax on their
receipts the same as any other person or organization engaged in such an
activity.