South Dakota Streamlined Sales Tax Certificate of Exemption (Multistate)
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the South Dakota sales tax. You can download a PDF of the South Dakota Streamlined Sales Tax Certificate of Exemption (Multistate) (Form SST-MULTI) on this page. For other South Dakota sales tax exemption certificates, go here.
The purpose of this form is to simplify the reporting of your sales and use tax. You must first be registered with Streamlined Sales Tax Registration System and have an account set up in order to use this form. If you have an SSUTA, you can use this form as both a seller and a purchaser to streamline tax compliance across state lines. Sellers must have an established SSUTA account. Purchasers with an established account my claim sales tax exemptions, but it is their responsibility to know which states honor which exemptions as they vary from state to state.
Streamlined Sales Tax Certificate of Exemption (Multistate)Certificate of Exemption Streamlined Sales and Use Tax Agreement This is a multistate form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale. The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if the purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption on a sale made at a location operated by the seller within the designated state if the state does not allow such an entity-based exemption. 1 Check if you are attaching the Multistate Supplemental form. S D 2 3 If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption. Check if this certificate is for a single purchase and enter the related invoice/purchase order # . Please print Name of purchaser Business address City State Purchasers tax ID number State of issue Country of issue If no tax ID number, enter one of the following: FEIN Drivers license number/State issued ID number state of issue Zip code Foreign diplomat number number Name of seller from whom you are purchasing, leasing or renting Sellers address City State Type of business. Circle the number that describes your business. 5 (Rev. 3/06-2) 4 Zip code Reason for exemption. Circle the letter that identifies the reason for the exemption. 6 01 02 03 04 05 06 07 08 09 10 A B C D E F G Accommodation and food services Agricultural, forestry, fishing, hunting Construction Finance and insurance Information, publishing and communications Manufacturing Mining Real estate Rental and leasing Retail trade 11 12 13 14 15 16 17 18 19 20 H I J K L M Federal government (department) State or local government (name) Tribal government (name) Foreign diplomat # Charitable organization # Religious or educational organization # Resale # Transportation and warehousing Utilities Wholesale trade Business services Professional services Education and health-care services Nonprofit organization Government Not a business Other (explain) Agricultural production # Industrial production/manufacturing # Direct pay permit # Multiple points of use (services, digital goods, or computer software delivered electronically) Direct mail # Other (explain) Sign here. I declare that the information on this certificate is correct and complete to the best of my knowledge and belief. Signature of authorized purchaser Print name here Title Date Certificate of Exemption Multi-state Supplemental Streamlined Sales and Use Tax Agreement Name of Purchaser STATE Reason for Exemption Identification Number (If Required) AR GA IA IN KS KY MI MN NC ND NE NJ NV OH OK RI SD TN UT VT WA WI WV WY SSUTA Direct Mail provisions are not in effect for Tennessee. The following nonmember states will accept this certificate for exemption claims that are valid in their respective state. SSUTA Direct Mail provisions do not apply in these states. XX XX XX XX XX XX XX XX XX XX XX XX XX XX
Extracted from PDF file sd-sst-multi.pdf, last modified April 2006
More about the South Dakota Streamlined Sales Tax Certificate of Exemption (Multistate)
This is a Streamlined Sales Tax Certificate, which is a unified form that can be used to make sales tax exempt purchases in all states that are a member of the Streamlined Sales and Use Tax Agreement. Please note that South Dakota may have specific restrictions on how exactly this form can be used.
South Dakota Streamlined Certificate Notes:Services which are purchased by a service provider and delivered to a current customer in conjunction with the services contracted to be provided to the customer are claimed to be for resale. Receipts from the sale of a service for resale by the purchaser are not subject to sales tax if the purchaser furnishes a resale certificate which the seller accepts in good faith. In order for the transaction to be a sale for resale, the following conditions must be present:
- The service is purchased for or on behalf of a current customer;
- The purchaser of the service does not use the service in any manner; and
- The service is delivered or resold to the customer without any alteration or change.
An additional, multi-state version of the SST Certificate, as provided by the Multistate Tax Commission, can be found here.
Other South Dakota Sales Tax Certificates:
SalesTaxHandbook has an additional one South Dakota sales tax certificate that you may need.
|Certificate Code||Certificate Name|
|SST||Streamlined Sales Tax Certificate of Exemption|
While we do our best to keep our list of South Dakota Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the SST-MULTI form on this page out-of-date or not working? Please let us know and we will fix it ASAP.