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)1
Document Title: 1
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|
|1||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.