ARSD § 64:06:02:74 — Hospitals -- License required -- Purchases for members or employees taxable

64:06:02:74. Hospitals -- License required -- Purchases for
members or employees taxable. Hospitals must hold a sales tax license and
file returns on forms provided by the department.
Sales tax must be paid on personal
items furnished to officials, members, or employees without charge. If
subsistence is furnished without charge or without an allowance in lieu of
salary, tax shall be paid on $69 per person per month. Sisters and chaplains
are considered members or employees; students are not.