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64:06:02:73Hospitals -- Nontaxable charges.

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Charges for a hospital room, prescription drugs, and hospital services are exempt from sales tax.

Source: 2 SDR 2, effective July 17, 1975; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; 29 SDR 177, effective July 2, 2003.

General Authority

  • SDCL 10-45-47.1 ↗
    Amended by SB177 (2025) — Provide a sales and use tax refund for goods and services related to data center
    Amended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fair
    Amended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun

Law Implemented

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