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§ 10-45-61.1 Time for presenting exemption certificate or proving transaction not subject to tax by other means.

SD Codified L § 10-45-61.1 (2019) (N/A)
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10-45-61.1. Time for presenting exemption certificate or proving transaction not subject to tax by other means. Notwithstanding the provisions of §§ 10-45-61, 10-59-3, and 10-59-7, if the seller has not obtained an exemption certificate or all relevant data elements for exemption certificates, the seller may, within one hundred twenty days subsequent to a request for substantiation, either prove that the transaction was not subject to tax by other means or obtain a fully completed exemption certificate from the purchaser. Any exemption certificate presented after one hundred twenty days need not be considered by the department.

Source: SL 2007, ch 59, § 1.

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§ 10-45-61 Exemption certificate--Responsibilities of purchaser--Violation as misdemeanor--Retention of certificate--Rules and forms.
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§ 10-45-62 Exemption of large boats subject to excise tax.