South Dakota Sales Tax Exemption Forms South Dakota: Sales Tax Handbook

South Dakota:

South Dakota Sales Tax Exemption / Resale Forms 2 PDFs

If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the South Dakota sales tax, you need the appropriate South Dakota sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in South Dakota, and lists two South Dakota sales tax exemption forms available for download.

Printable South Dakota Exemption Certificates

We have two South Dakota sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.

Streamlined Sales Tax Certificate of Exemption Download Now
Streamlined Sales Tax Certificate of Exemption (Multistate) Download Now

South Dakota allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.

How to use sales tax exemption certificates in South Dakota

A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.

The state of South Dakota provides only one form to be used when you wish to purchase tax-exempt items such as prescription medicines.

The "South Dakota Streamlined Tax Agreement Certificate of Exemption" is utilized for all exempted transactions.

This form can be downloaded on this page.

To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.

How long is my South Dakota sales tax exemption certificate good for?

Blanket certificates are valid indefinitely so long as the purchaser is making recurring purchases (at least one purchase within a period of 12 consecutive months) or until cancelled by the purchaser. It must be noted that the only sales that the any certificate covers are sales for resales, so long as it is not utilized by the purchaser, and is resold without anuy sort of alteration.

Can I use a blanket resale exemption certificate in South Dakota?

South Dakota does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.

Acceptance of uniform sales tax certificates in South Dakota

South Dakota is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.

Because South Dakota is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in South Dakota.

The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in South Dakota:

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:
  1. The service is purchased for or on behalf of a current customer;
  2. The purchaser of the service does not use the service in any manner; and
  3. The service is delivered or resold to the customer without any alteration or change.

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