South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:01:49 — Student sororities and fraternities

Student
sororities and fraternities are considered users or consumers of merchandise
they purchase and not retailers. These organizations do not need a retail sales
tax license but must pay tax when making purchases from retail and wholesale
companies.

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. General Authority: SDCL 10-45-47.1. Law Implemented: SDCL 10-45-2.

Source: official text