South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:21 — Certain organizations not exempt from sales or use tax

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: official text