S.D. Admin. R. 64:06:02:93

Current through Register Vol. 51, page 62, December 2, 2024

Section 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.

S.D. Admin. R. 64:06:02:93

29 SDR 177, effective 7/2/2003.

General Authority: SDCL 10-45-47.1(3).

Law Implemented: SDCL 10-45-4.