S.D. Admin. R. 64:06:01:21

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

Section 64:06:01:21 - Certain organizations not exempt from sales or use tax

Fraternal, religious, benevolent, and charitable organizations are not exempt from payment of sales tax or use tax when the organization is the purchaser at retail of merchandise which it will consume or use. Retailers shall charge sales tax or use tax on all sales of merchandise sold to religious, fraternal, benevolent, or charitable institutions.

S.D. Admin. R. 64:06:01:21

SL 1975, ch 16, § 1; 11 SDR 1, effective 7/19/1984; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

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

Law Implemented: SDCL 10-45-2.

Declaratory Rulings: The Salvation Army is a non-profit relief agency not subject to sales tax. Secretary of Revenue Declaratory Ruling No. 75-1.

A contractor who installs a pipe organ in a church is subject to sales and use tax on the materials used in performance of the contract. Secretary of Revenue Declaratory Ruling No. 78-1.