Sales Tax Exempt Status Application & Instructions
South Dakota Department of Revenue, 445 E Capitol Ave, Pierre, SD 57501
This is the form to apply for sales tax exempt status. If approved, your organization will be issued a sales tax exempt
number. Be sure to answer every question completely and accurately and include all applicable financial and organi-
zational documentation. Failure to do so may delay the processing of the application, or may result in denial of the
application. The exemption must be renewed every five years by filing an updated application with the Department,
including all pertinent information. No fee is charged for issuing a tax exempt number.
Should you have any questions regarding this application, please contact the South Dakota Department of Revenue in
Pierre, or your nearest state revenue office. The address and phone number of each office can be found below.
The sales tax exemption applies to purchases of products or services by the entity. The sales tax exemption number
must be included on an exemption certificate provided to all retailers from whom the organization makes purchases.
If any change affecting its exempt status occurs in an organization, the organization must notify the Department in writ-
ing. The department may audit the organization at any time to verify its exempt status. Upon loss of its exemption sta-
tus, the organization becomes liable for payment of sales or use tax on all items purchased for use by the organization.
This exemption does not extend to:
1) Sales of products or services by the organization
2) Purchases by the organization for the personal use of officials, members, or employees.
3) Purchases used in a retail busineess operated by the organization.
Please email, fax or mail all necessary organizational documents, including a copy of the IRS 501 (c) 3 exemption, if
Mail: South Dakota Department of Revenue
445 E Capitol Ave, Pierre, SD 57501
Questions? Call 1-800-829-9188 or contact us at the address above. You may also contact any field office at the
address or phone below.
419 Moccasin Dr
417 N Main, Ste 112
1900 Summit St
Aberdeen, SD 57402-1534
PO Box 1103
Yankton, SD 57078-1951
Mitchell, SD 57301-7103
Sioux Falls Office
Rapid City Office
300 S Sycamore Ave, Ste 102
1505 10th Ave SE, Ste 1
4447 S Canyon Rd
Sioux Falls, SD 57110
Watertown, SD 57201-5300
Rapid City, SD 57702-1889