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

Source: SL 1975, ch 16, § 1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 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.