South Dakota Streamlined Sales Tax Certificate of Exemption
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 (Form SST) on this page. For other South Dakota sales tax exemption certificates, go here.
You can use this form to claim tax-exempt status when purchasing items. There are a few important things to note for both buyers and sellers who will use this form for tax-exempt purchases. Buyers, you must be certain that you are eligible for the exemption you are claiming; otherwise, penalties my result for false claims. Sellers, you are expected to maintain accurate records when presented with proof for tax-exempt purchases. The form itself must be filled out in its entirety, or it will be considered invalid. If you are asked to provide proof of tax-exempt purchases, you will be expected to provide proof in its completed form. If proof cannot be supplied, or if you supply incomplete or inaccurate forms, you will be subject to penalties.
Streamlined Sales Tax Certificate of Exemption1
Document Title: 1
Extracted from PDF file sd-sst.pdf, last modified April 2006
More about the South Dakota Streamlined Sales Tax Certificate of Exemption
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|
|1||Streamlined Sales Tax Certificate of Exemption (Multistate)|
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 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.