South Dakota

1. Public Schools (K-12) - Not Exempt

   Private Schools (K-12) - Not Exempt

   School Groups (e.g., clubs, bands, teams) - Not Exempt

   PTAs - Not Exempt

   PTOs - Not Exempt

   Other parent groups - Not Exempt

   (please identify)

   Church Groups - Not Exempt

   Youth Sports League - Not Exempt

   501 (c)(3) organizations - Not Exempt

   501 (c)(6) organizations - Not Exempt

   Other (specify:__________________)

   1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

   Yes

   1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

 

2. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

   No exemptions allowed

   2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

   Yes

   2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

 

3. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

   No Limitations

 

4. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

   N/A

 

5. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

   N/A

 

6. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

   1) The distributor is responsible for the sales tax if they hold a South Dakota license; and
   2) If the distributor does not charge sales tax or charges another state's tax, the fundraising group is responsible for remitting use tax direct to the state.

    

 

7. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

   Price paid by fundraising group to distributor

 

8. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.

  Last Updated: September 2005