S.D. Admin. R. 64:06:01:49

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

Section 64:06:01:49 - Student sororities and fraternities

Student sororities and fraternities are considered users or consumers of merchandise they purchase and not retailers. These organizations do not need a retail sales tax license but must pay tax when making purchases from retail and wholesale companies.

S.D. Admin. R. 64:06:01:49

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

General Authority: SDCL 10-45-47.1.

Law Implemented: SDCL 10-45-2.