South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:06:02:93 — Exemption of continuing education programs

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.

Source: official text