S.D. Admin. R. 64:06:01:08.01

Current through Register Vol. 51, page 70, December 27, 2024

Section 64:06:01:08.01 - Exemption certificates - Forms accepted

The only acceptable forms for exemption certificates are the department's exemption certificate form, a substitute for this form that has the prior approval of the department, or the Multistate Tax Commission uniform sales and use tax certificate form, or the streamlined sales tax agreement certificate of exemption.

15 SDR 58, effective 10/19/1988; 20 SDR 103, effective 1/10/1994; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002; 29 SDR 177, effective 7/2/2003; 33 SDR 226, effective 6/27/2007.

General Authority: SDCL 10-45-47.1(4).

Law Implemented: SDCL 10-45-1(10), 10-45-2, 10-45-61.