{"data":{"id":"us-sd/sdcl-10-45-61.1","jurisdiction":"us-sd","citation":"SDCL § 10-45-61.1","heading":"Exemption certificate--Timing--Alternative Information.","body":"Notwithstanding the provisions of §§ 10-45-61, 10-59-3, and 10-59-7, if the seller has not obtained an exemption certificate or all relevant data elements for an exemption certificate, the seller may, within one hundred twenty days subsequent to a request for substantiation by the Department of Revenue, do either of the following:\n(1) Obtain a fully completed exemption certificate from the purchaser, taken in good faith which means that the seller obtained a certificate that claims an exemption that:\n(a) Was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced;\n(b) May be applicable to the item being purchased; and\n(c) Is reasonable for the purchaser's type of business; or\n(2) Obtain other information establishing that the transaction was not subject to the tax.\nAny exemption certificate presented after one hundred twenty days need not be considered by the department.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-61.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"8fd6a148dca0a5ac45b4aad0f3ed8965ae8acb93f01fe55bf07326d713d00bc1","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-61","next":"us-sd/sdcl-10-45-62"},"notice":"GroundRules: Original legal text. Not legal advice."}