Hospitals must hold a sales tax license and file returns on forms provided by the department.

Sales tax must be paid on personal items furnished to officials, members, or employees without charge. If subsistence is furnished without charge or without an allowance in lieu of salary, tax shall be paid on $69 per person per month. Sisters and chaplains are considered members or employees; students are not.

Source: 2 SDR 2, effective July 17, 1975; 7 SDR 80, effective February 22, 1981; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-45-47.1

Law Implemented: SDCL 10-45-2 , 10-45-14 , 10-45-14.1.