64:06:02:93Exemption of continuing education programs.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
The sales tax exemption for continuing education programs in SDCL 10-45-12.1 applies only to instructional classes approved by the governing board of an occupation with continuing education requirements. Nonmembers of the occupation who attend the class are not exempt from sales tax.
Source: 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 centerAmended by SB138 (2023) — provide for the distribution of tax revenue from certain sales occurring on fairAmended by HB1287 (2020) — provide exemption of certain taxes for certain nursing home providers and commun