Form Rv-093 - Sales Tax Exempt Status Application & Instructions (Page 2 of 4) in pdf

Governmental Agency - US Government, SD State Agency, Volunteer Fire/Ambulance Department, Road User District, Town-

ship, City, County, and tribes. A public or municipal corporation is one created by the state or a municipality, pursuant to authority

granted by South Dakota law, for political purposes to act as an agency in the administration of civil government. SDCL 10-45-10

and ARSD 64:06:01:01.04.

Public School District - South Dakota School Districts

Relief Agency - SDCL 10-45-10, 10-45-14 & ARSD 64:06:01:38. In determining the qualifications for exemption as a relief

agency the organization must have a physical location within South Dakota, and the following shall be considered, but will not be

exclusive, in the final determination of the exemption status request:

(1) The relief agency is organized and conducted solely for the benefit of the general public and for relief of the

public burden;

(2) A person who needs the services of the relief agency is not turned away because the person is not able to pay

for services;

(3) The relief agency does not provide for gain or profit of any private member of the agency except in the form

of a salary;

(4) Upon dissolution the assets of the agency are used for charitable purposes;

(5) The relief agency does not present or appear to present any obstacles of any character, such as founders’

fees, mandatory assignment of income or property, or minimum fees, to those who need the benefits of the agency;

(6) The average cost of services of the relief agency exceeds the amount of fees actually collected;

(7) A major source of income of the relief agency results from gifts, bequests, or donations, not current charges;

(8) Allocation of facilities or services of the relief agency is not related in any way to ability to pay for such

facilities or services; and

(9) The relief agency has an exemption granted pursuant to section 501(c) (3) of the Internal Revenue Code.

Religious Educational Institution - SDCL 10-45-14 & ARSD 64:06:01:13. (1)The institution is owned, leased, operated by, or

affiliated with a religious society which meets the following requirements:

(a) A religious society is a society which exists to worship God. The members of the religious society meet regularly to promote

their religious beliefs;

(b) The religious society is organized for religious purposes and is nonprofit;

(c) The religious society is exempt under 26 U.S.C.S § 501(c) or (d) of the Internal Revenue Code in effect on January 1, 1983;

(2) One of the purposes of the institution is the promotion of its religious views through education; and (3) The educational institu-

tion has a definite physical location with a regular faculty, classes, and established course of study.

Private Educational Institution - SDCL 10-45-14. A private educational institution shall be defined as an institution:

(1)Recognized as exempt under section 501(c)(3) of the Internal Revenue Code as in effect on January 1, 1995;

(2) Maintaining a campus physically located within this state; and

(3) Accredited by the South Dakota Department of Education or the North Central Association of Colleges and Schools.

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Form Rv-093 - Sales Tax Exempt Status Application & Instructions Page 2