- South Dakota DOR released guidance on sales tax for universities
- Exemptions include purchases with public funds by public universities
- Certain purchases by private non-profit universities are also exempt
- Taxable sales include bookstore sales, food services, recreational facilities, and event admissions
Source: news.bloombergtax.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.