[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-305057-105":53,"doc-detail-305057-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","exemption-certificate-south-dakota-department-of-revenue-july-2023","Exemption Certificate - South Dakota Department of Revenue - July 2023","","Exemption Certificate guidance explains how a seller can exempt a sale from South Dakota sales and use tax, including the requirement for a properly completed exemption certificate from the purchaser before tax exemption is applied. It covers certificate types (single purchase vs blanket), recordkeeping duties, the conditions that relieve the seller from collecting and remitting tax, applicable state and municipal tax rates, and the three main reasons sales may be exempt. It also addresses misuse consequences and proper certificate fields.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/exemption-certificate-south-dakota-department-of-revenue-july-2023/305057/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/exemption-certificate-south-dakota-department-of-revenue-july-2023/305057.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-28","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What must a seller receive before exempting a sale from tax?","Question",{"text":108,"@type":109},"The seller must receive a properly completed exemption certificate from the purchaser before the sale can be exempt from tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How long must sellers keep exemption certificates in their records?",{"text":113,"@type":109},"Sellers must keep exemption certificates for three years.",{"name":115,"@type":106,"acceptedAnswer":116},"What happens if a purchaser provides an invalid exemption certificate or misuses it?",{"text":117,"@type":109},"If the purchaser knowingly and intentionally provides an invalid exemption certificate to evade tax, the purchaser must pay use tax and may face a Class I misdemeanor with fines up to 50% of the tax owed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},305057,1790560721,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":8,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":79},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","| \u003Cbr>[https://dor.sd.gov/](https://dor.sd.gov/ 1-800-829-9188)[ 1-800-829-9188](https://dor.sd.gov/ 1-800-829-9188) | Exemption Certificate |  |\n| --- | --- | --- |\n| The purpose of this Tax Fact is to provide general guidelines and examples of situations that may occur when a business is making exempt sales. It is not intended to answer all questions that may arise. The information contained in this fact sheet is current as of the date of publication. |  | July 2023 |\n\n\n| Exemption Certificate | South Dakota Taxes and Rates |  |\n| --- | --- | --- |\n| Before a seller may exempt a sale from tax, he must receive a properly completed exemption certificate from the purchaser. Sellers must keep exemption certificates in their records for three years. If the purchaser doesn’t provide the seller with a properly completed exemption certificate, the seller must collect sales tax.\u003Cbr>An exemption certificate may be issued for a single purchase or as a blanket certificate. If you make recurring purchases (at least one purchase within a period of twelve consecutive months) from the same seller, you may issue a blanket certificate. You do not need to provide an exemption certificate for future purchases if you claim exemption for the same reason. A blanket certificate continues in force until canceled by the purchaser. | State Sales Tax and Use Tax – Applies to all sales or purchases of taxable products and services. | 4.2% |\n|  | Municipal Sales Tax and Use Tax – Applies to all sales of products and services that are subject to the state sales tax or use tax if the purchaser receives or uses the product or service in a municipality that imposes a sales tax or use tax. | 1 to 2% |\n|  | Contractor’s Excise Tax – Imposed on the gross receipts of all prime contractors engaged in construction services or realty improvement projects in South Dakota. The gross receipts include the tax collected from the consumer. | 2% |\n\nThe purchaser is responsible for assuring that the goods and services purchased exempt are of a type covered by the  \nexemption certificate.  \nThe seller is required to maintain proper records of exempt transactions and may need to provide those records, including a copy of this exemption certificate, to member states of the Streamlined Sales and Use Tax Agreement.  \nThe seller is relieved of the responsibility for collecting andremitting sales tax on the sale or sales for which the purchaser provided an exemption certificate if ALL of the following conditions are met:  \n1. All fields on the exemption certificate are completed by the purchaser.  \nAll sales of tangible personal property and services are subject to the state sales tax, plus applicable municipal tax, unless exempt from sales tax.  \nThere are three reasons why a sale may be exempt from sales or use tax:  \n1. The product or service is specifically exempt.  \n2. The purchaser is exempt.  \n3. The product or service is used for an exempt purpose.  \n2. The fully completed exemption certificate is provided at the time of sale.  \n3. The state that is due the tax on the sale allows the exemption reason.  \n4. The seller does not fraudulently fail to collect the tax due or solicit customers to unlawfully claim an exemption.  \nA seller doing business in a state that is not a member of the Streamlined Sales and Use Tax Agreement must obtain documentation to support exempt transactions as required by that state.  \nStreamlined Member States are Arkansas, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Nebraska, Nevada, New Jersey, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Dakota, Utah, Vermont, Washington, West Virginia, Wisconsin and Wyoming. Tennessee is a Streamline Associate Member State.  \n1 | July 2023 │ South Dakota Department of Revenue │ Exemption Certificate  \nMisuse of exemption certificates  \nAny purchaser who knowingly and intentionally purchases items for resale that he or she knows will not be resold, or provides an invalid exemption c","cbCaiflKxbveJp4H","https://ap.wps.com/l/cbCaiflKxbveJp4H","pdf",405297,"English","# Exemption Certificate - Purpose and Requirements\n## When a Seller Can Exempt a Sale\n## Certificate Types: Single vs Blanket\n## Tax Rates and Scope\n## Responsibilities of Purchaser and Seller\n## Conditions Relieving Seller From Tax Collection\n## Misuse of Exemption Certificates\n## Properly Completed Certificate Information","[{\"question\":\"What must a seller receive before exempting a sale from tax?\",\"answer\":\"The seller must receive a properly completed exemption certificate from the purchaser before the sale can be exempt from tax.\"},{\"question\":\"How long must sellers keep exemption certificates in their records?\",\"answer\":\"Sellers must keep exemption certificates for three years.\"},{\"question\":\"What happens if a purchaser provides an invalid exemption certificate or misuses it?\",\"answer\":\"If the purchaser knowingly and intentionally provides an invalid exemption certificate to evade tax, the purchaser must pay use tax and may face a Class I misdemeanor with fines up to 50% of the tax owed.\"}]","Exemption Certificate - South Dakota Department of Revenue - July 2023 | PDF",1789821544]