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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:93

Exemption of continuing education programs

Official textsdlegislature.gov

The sales tax exemption for continuing education programs in SDCL 10-45-12.1 applies only to instructional classes approved by the governing board of an occupation with continuing education requirements. Nonmembers of the occupation who attend the class are not exempt from sales tax.

Last amended: Source: 29 SDR 177, effective July 2, 2003. General Authority: SDCL 10-45-47.1(3). Law Implemented: SDCL 10-45-4.

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In this chapter (40 sections)
  1. 64:06:02:72 · Hospitals -- Taxable charges and subsistence
  2. 64:06:02:73 · Hospitals -- Nontaxable charges
  3. 64:06:02:74 · Hospitals -- License required -- Purchases for members or…
  4. 64:06:02:75 · Lodging establishments
  5. 64:06:02:76 · Specialty cleaners
  6. 64:06:02:78 · Computer services -- Software
  7. 64:06:02:79 · Computer services -- Software -- Prewritten programs
  8. 64:06:02:80 · Computer services -- Computer programming
  9. 64:06:02:81 · Repealed
  10. 64:06:02:82 · Accessories, equipment, and repair or replacement parts…
  11. 64:06:02:83 · Rental facilities
  12. 64:06:02:84 · Hunting and fishing rights
  13. 64:06:02:85 · Real estate brokers
  14. 64:06:02:86 · Marina defined
  15. 64:06:02:87 · Taxation of persons providing medical expert testimony or…
  16. 64:06:02:88 · Travel agency reservation services
  17. 64:06:02:89 · Professional employer organization -- Definition of…
  18. 64:06:02:90 · Definition of terms
  19. 64:06:02:91 · Default sourcing rule for telecommunications services
  20. 64:06:02:92 · Rules for sourcing specific telecommunications services
  21. 64:06:02:93 · Exemption of continuing education programs
  22. 64:06:02:94 · Repairs to rental inventory
  23. 64:06:02:95 · Repealed
  24. 64:06:02:96 · Repealed
  25. 64:06:02:97 · Repealed
  26. 64:06:02:98 · Application of municipal gross receipts tax to fitness…
  27. 64:06:02:99 · Application of tourism tax to fitness clubs
  28. 64:10:02:01 · Record keeping requirements for mechanical or electronic…
  29. 64:26:02:01 · Repealed
  30. 64:26:02:02 · Repealed
  31. 64:26:02:03 · Repealed
  32. 64:26:02:04 · Federal income tax return to be submitted with state…
  33. 64:26:02:05 · Repealed
  34. 64:26:02:06 · Repealed
  35. 64:26:02:07 · Consolidated returns
  36. 64:26:02:08 · Repealed
  37. 64:26:02:09 · Repealed
  38. 64:26:02:10 · Repealed
  39. 64:26:02:11 · Certain corporations not in the business of making loans
  40. 64:26:02:12 · Apportionment of bank franchise tax revenues among…
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