64:06:01:08.01.  Exemption certificates -- Forms accepted. The only acceptable forms for exemption certificates are the department's exemption certificate form, a substitute for this form that has the prior approval of the department, or the Multistate Tax Commission uniform sales and use tax certificate form, or the streamlined sales tax agreement certificate of exemption.

          Source: 15 SDR 58, effective October 19, 1988; 20 SDR 103, effective January 10, 1994; 21 SDR 219, effective July 1, 1995; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 33 SDR 226, effective June 27, 2007.

          General Authority: SDCL 10-45-47.1(4).

          Law Implemented: SDCL 10-45-1(10), 10-45-2, 10-45-61.