<html> <head> <title>Rule 64:06:02:93 Exemption of continuing education programs.</title> <META NAME="Keywords" Content="Administrative Rules 64:06:02:93"> <META NAME="Description" Content="Administrative Rules 64:06:02:93 Exemption of continuing education programs."> <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>64:06:02:93.&nbsp;&nbsp;Exemption of continuing education programs.</b> The sales tax exemption for continuing education programs in SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-45-12.1">10-45-12.1</A> applies only to instructional classes approved by the governing board of an occupation with continuing education requirements. Nonmembers of the occupation who attend the class are not exempt from sales tax.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 29 SDR 177, effective July 2, 2003.</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(3).</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=10-45-4">10-45-4.</A></p> </div> </body> </html>