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SD EForm - 1346 Complete and use the button at the end to print for mailing. V5 HELP Prime Contractors Exemption Certificate RV-068 Revised 04/04 South Dakota Department of Revenue 445 E. Capitol Avenue Pierre SD 57501-3185 1-800-829-9188 E-mail bustax state. Sd. us Instructions An exemption certificate may not be issued by an owner of a project or a government entity. Improper issuance of this certificate by anyone that is not a prime contracto.

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A 2% contractor's excise tax is imposed on the gross receipts of all prime and subcontractors engaged in construction services or reality improvement projects. The work must be for the utility company and the prime contractor must receive payment directly from the utility company to be taxed under SDCL 10-46B.

Sellers must keep exemption certificates in their records for three years. If the purchaser doesnʼt provide the seller with a properly completed exemption certificate, the seller must collect sales tax.

The seller or lessor must retain this certificate for at least four years from the date of the exempt sale to which the certificate applies. IMPORTANT: DO NOT RETURN THIS FORM TO THE PA DEPARTMENT OF REVENUE. 4.

With few exceptions, the sale of products and services in South Dakota are subject to sales tax or use tax. One exception is the sale or purchase of a motor vehicle which is subject to the motor vehicle excise tax.

South Dakota charges a 4% excise sales tax rate on the purchase of all vehicles. In addition, for a car purchased in South Dakota, there are other applicable fees, including registration, title, and plate fees.

Montana does not have a sales tax exemption certificate. If you're a Montana resident working or shopping in a state with a sales tax, and want to know about that state's rules for exempting nonresidents from the tax, contact that state's Department of Revenue.

North Dakota does not list an expiration period on its resale certificates, thus it would appear that a blanket certificate would be valid until revoked in writing.

Exemption certificates do not expire unless the information on the certificate changes. But we recommend updating exemption certificates every three to four years. Below is a list of most nontaxable items. An exemption certificate or other documentation may be required.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232