<html> <head> <title>Rule 64:06:01:15 Exemption certificates.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:01:15"> <META NAME="Description" Content="Administrative Rules 64:06:01:15 Exemption certificates."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:06:01:15.&nbsp;&nbsp;Exemption certificates.</b> Religious education institutions, nonprofit charitable hospitals, and relief agencies must furnish exemption certificates when making exempt purchases.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> SL 1975, ch 16, §&nbsp;1; 9 SDR 28, effective September 5, 1982; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-47.1">10-45-47.1(4)</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-35.1">10-46-35.1(4).</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-2">10-45-2</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-10">10-45-10</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-14">10-45-14</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-61">10-45-61</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-46-9">10-46-9.</A></p> </div> </body> </html>