64:06:01:49.  Student sororities and fraternities. Student sororities and fraternities are considered users or consumers of merchandise they purchase and not retailers. These organizations do not need a retail sales tax license but must pay tax when making purchases from retail and wholesale companies.

          Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority:SDCL 10-45-47.1.

          Law Implemented:SDCL 10-45-2.