Update on Exemption Certificates for Sales and Use Tax in South Dakota

• South Dakota Department of Revenue has updated a tax facts sheet on sales and use tax exemption certificates
• Topics covered include exemption certificates, reasons for exemptions, exempt products and services, and contractor’s excise tax
• The new state sales and use tax rate in South Dakota is 4.2% for all taxable products and services.

Source: vitallaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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