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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:19

Fire and ambulance departments

Official textsdlegislature.gov

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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.

Last amended: Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 118, effective January 27, 1997; 35 SDR 48, effective September 8, 2008. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-10. Declaratory Ruling: The sales tax exemption from receipts of sales of tangible personal property to governmental agencies also applies to the gross receipts from sales of services to governmental entities. Secretary of Revenue Declaratory

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  5. 64:06:01:03 · Repealed
  6. 64:06:01:04 · Repealed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  13. 64:06:01:11 · Repealed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  16. 64:06:01:14 · Repealed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  18. 64:06:01:16 · Repealed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  20. 64:06:01:18 · Repealed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  24. 64:06:01:22 · Repealed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  28. 64:06:01:26 · Repealed
  29. 64:06:01:27 · Repealed
  30. 64:06:01:28 · Repealed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  34. 64:06:01:32 · Repealed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