Partnertax.ai
Start free trial →

South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:21

Certain organizations not exempt from sales or use tax

Official textsdlegislature.gov

64:06:01:21. Certain organizations not exempt from sales or use tax. Fraternal, religious, benevolent, and charitable organizations are not exempt from payment of sales tax or use tax when the organization is the purchaser at retail of merchandise which it will consume or use. Retailers shall charge sales tax or use tax on all sales of merchandise sold to religious, fraternal, benevolent, or charitable institutions.

Last amended: Source: SL 1975, ch 16, § 1; 11 SDR 1, effective July 19, 1984; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-45-47.1 , 10-46-35.1. Law Implemented: SDCL 10-45-2. Declaratory Rulings: The Salvation Army is a non-profit relief agency not subject to sales tax. Secretary of Revenue Declaratory Ruling No. 75-1. A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the

Source: view the official text

Report a problem

What's wrong?

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  3. 64:06:01:03 · Repealed
  4. 64:06:01:04 · Repealed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  11. 64:06:01:11 · Repealed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  14. 64:06:01:14 · Repealed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  16. 64:06:01:16 · Repealed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  18. 64:06:01:18 · Repealed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  22. 64:06:01:22 · Repealed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  26. 64:06:01:26 · Repealed
  27. 64:06:01:27 · Repealed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