S.D. Admin. R. 64:06:01:15

Current through Register Vol. 50, page 159, June 17, 2024

Section 64:06:01:15 - Exemption certificates

Religious education institutions, nonprofit charitable hospitals, and relief agencies must furnish exemption certificates when making exempt purchases.

S.D. Admin. R. 64:06:01:15

SL 1975, ch 16, § 1; 9 SDR 28, effective 9/5/1982; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 21 SDR 219, effective 7/1/1995; 28 SDR 178, effective 7/1/2002.

General Authority: SDCL 10-45-47.1(4), 10-46-35.1(4).

Law Implemented: SDCL 10-45-2, 10-45-10, 10-45-14, 10-45-61, 10-46-9.