Sd Eform 1932 Form – Fill Out and Use This PDF

Streamlined Sales and Use Tax Agreement

Certificate of Exemption

445 E. Capitol Ave.  Pierre, SD 57501

This is a multi-state 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.

3.Please print

Name of purchaser:

Business Address:			City:		State:		Zip Code:
Purchaser’s Tax ID Number:		State of Issue:		Country of Issue:
If no Tax ID Number, enter one of the following: FEIN:				Foreign diplomat number:
Driver’s License Number/State Issued ID Number:				State of Issue:

Name of seller from whom you are purchasing, leasing or renting:

Seller’s address: City: State: Zip code:

4.Type of business. Circle the number that describes your business

01		Accommodation and food services	11		Transportation and warehousing
02		Agricultural, forestry, fishing, hunting	12		Utilities
03		Construction	13		Wholesale trade
04		Finance and insurance	14		Business services
05		Information, publishing and communications	15		Professional services
06		Manufacturing	16		Education and health-care services
07		Mining	17		Nonprofit organization
08		Real estate	18		Government
09		Rental and leasing	19		Not a business
10		Retail trade	20		Other (explain)__________________________
5. Reason for exemption. Circle the letter that identifies the reason for the exemption.
A		Federal government (department)_______________	H		Agricultural production #_____________________
B		State or local government (name)________________	I		Industrial production/manufacturing ____________
		Tribal government (name)______________________			Direct pay permit #__________________________
C			J
D		Foreign diplomat #____________________________	K		Direct mail #_______________________________
E		Charitable organization #_______________________	L		Other (explain)_____________________________
		Religious organization #________________________			Educational Organization #___________________
F			M
G		Resale #_____________________________________

6.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

REVISED 02/2018

Streamlined Sales and Use Tax Agreement		Certificate of Exemption - Multi-state Supplemental
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.

REVISED 02/2018

2.The fully completed exemption certificate is provided to the seller at the time of sale;

3. The purchaser claims an entity-based exe ptio o a pur hase ade at a seller’s lo atio i a state that allo s the e e ptio ;

4.The seller does not fraudulently fail to collect the tax due; and

5.The seller does not solicit customers to unlawfully claim an exemption.

Reasons for Exemption – Additional Information for South Dakota Exemptions

A.Federal Government must indicate the agency name on the certificate.

B.State and local government agencies include public or municipal corporations of the State of South Dakota; municipal or volunteer fire or ambulance departments; and public schools, including K-12, universities and technical institutes that are supported by the State of South Dakota. For information on exemptions to government agencies from other states, see the Exempt Entity Tax Fact.

Government entities must provide an exemption certificate to the seller or the seller must keep documentation to show the purchase was paid by government funds. Documentation may include a purchase order or a check stub. Government entities are not required to list an exemption number on the exemption certificate. Agencies that have an exemption number should include that number on the certificate in Section 3. If they do not have a tax ID, they should enter their FEIN in Section 3. Purchases made by a government

employee who is later reimbursed by government funds are subject to tax at the time of purchase.

C.A Tribal Government must indicate the agency name on the certificate and enter their FEIN in Section 3.

D.Foreign diplomats will have a card that contains their identification and information about the extent of their tax exemption. If the official qualifies for the exemption, they are to write the individual tax exemption number from the card in Section 3.

E.Charitable organizations in South Dakota are approved Relief Agencies. Relief Agencies must have a tax exempt permit from the Department of Revenue that includes the letters RA . Enter the permit number in Section 3.

F.Churches are NOT exempt from South Dakota sales tax.

G. Resale or Re-lease – Enter the tax ID number in Section 3. South Dakota tax permits containing the letters UT or ET cannot be used to purchase products for resale or re-lease.

H.Agricultural Products – Purchasers of products and services that are exempt when used exclusively by the purchaser for

agricultural purposes must complete an exemption certificate if there is doubt by the seller as to the intended usage. Tax Exemption for Repairs, Repair Parts, and Maintenance items and Services – Maintenance items, services and repairs, including parts, for farm machinery, farm machinery attachments units, and irrigation equipment used primarily for agricultural purposes are exempt from sales tax. Exempt parts must replace a part for farm machinery, farm machinery attachment unit, or irrigation equipment. The part must have a specific or generic part number assigned to it by the farm implement manufacturer. South

Dakota does not require a tax ID number when purchasing exempt agricultural products or services for agricultural use. Purchasers from states other than South Dakota should provide their FEIN or Driver’s License.

I.Industrial production/manufacturing – South Dakota does not exempt Industrial or manufacturing equipment, therefore this exemption is not valid in South Dakota.

J.Direct Pay Permit – A South Dakota direct pay permit holder may purchase products exempt from sales tax and then remit the use tax directly to the state. Enter the tax ID number in Section 3. Direct pay permits from other states are not valid in South Dakota.

K.Direct Mail – A purchaser of direct mail may purchase the service exempt from tax and then remit the use tax. Enter the tax ID number in Section 3.

L.Other – The reason must be valid and the purchaser must include a clear and concise explanation of the reason for the exemption claimed. For example, non-profit charitable hospitals are exempt from sales tax and may use this reason code for exempt purchases. The exemption for non-profit charitable hospitals does not extend to the purchase of products or services for the personal use of officials, members, or employees.

M. Educational Organization – Religious and private schools must have a tax exempt permit from the Department of Revenue that includes the letters “RS” or RE . Enter the permit number in Section 3. Churches are NOT exempt from South Dakota sales tax.

Employee purchases – The exemption from sales tax for religious and private schools does not extend to the purchase of products or services for the personal use of officials, members, or employees of such institutions.

For additional information please contact our office at http://dor.sd.gov or by calling 1-800-829-9188.