64:06:01:15.  Exemption certificates. Religious education institutions, nonprofit charitable hospitals, and relief agencies must furnish exemption certificates when making exempt purchases.

          Source: SL 1975, ch 16, § 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.

          General Authority:SDCL 10-45-47.1(4), 10-46-35.1(4).

          Law Implemented:SDCL 10-45-2, 10-45-10, 10-45-14, 10-45-61, 10-46-9.