64:06:01:19Fire and ambulance departments.

Municipal and volunteer fire departments and volunteer ambulance departments perform governmental functions. Sales to or purchases by a municipal or volunteer fire department or a volunteer ambulance department are exempt from sales or use tax if the items purchased are for use by the fire department or volunteer ambulance department and title to the items is retained by the fire department or volunteer ambulance department. Fire departments or volunteer ambulance departments selling admissions to entertainment or selling tangible personal property or any product transferred electronically must pay sales tax on their receipts the same as any other person or organization engaged in such an activity.

Source: SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 23 SDR 118, effective January 27, 1997; 35 SDR 48, effective September 8, 2008.