Agency: Department. of Revenue
Contact Person: Alison Jares
Tel. No.: (605) 773-3311
Fax No.: (605) 773-5129
If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.
Private Schools (K-12)- Not Exempt
School Groups (e.g., clubs, bands, teams)- Not Exempt
PTAs- Not Exempt
PTOs- Not Exempt
Other parent groups- Not Exempt
Church Groups- Not Exempt
Youth Sports League- Not Exempt
501 (c)(3) organizations- Not Exempt
501 (c)(6) organizations- Not Exempt
1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?
1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.
No exemptions allowed
2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?
2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.
1) The distributor is responsible for the sales tax if they hold a South Dakota license; and
2) If the distributor does not charge sales tax or charges another state's tax, the fundraising group is responsible for remitting use tax direct to the state.
Price paid by fundraising group to distributor
Last Updated: September 2005