South Dakota Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	2040	Purchaser	Create
Manufacturing	2040	Purchaser	Create
Relief Agencies	2040	Purchaser	Create
Religious Organizations	2040	Purchaser	Create
Private Schools	2040	Purchaser	Create
Public Schools	2040	Purchaser	Create
Government Entities	2040	Purchaser	Create
Agricultural Products	2040	Purchaser	Create
Tribal Governments	2040	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Notes: #

• Relief agencies and religious and private schools must apply for tax exemption status. If approved, they receive an exemption number that must be included on the exemption certificate.

• Exemption numbers for relief agencies include the prefix "RA"; private schools include the prefix "RS".

• To qualify as a relief agency, a nonprofit charitable organization must:

  • Have 501(c)(3) status
  • Devote resources exclusively to the relief of the poor, distressed, or underprivileged
  • Have an actual physical location in South Dakota
  • Provide actual services

• Public schools, including K-12, universities, and technical institutes supported by the State of South Dakota or public/municipal corporations of South Dakota, are automatically exempt without applying.

• A seller does not need to collect sales tax when a purchaser provides a completed exemption certificate at the time of sale, either as a single purchase certificate or a blanket certificate for future purchases.

• Exemption certificates do not expire unless the information on the certificate changes, but the South Dakota Department of Revenue recommends updating certificates every 3-4 years.