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South Dakota Exemption Encourages Fire Protection

  • Mar 22, 2016 | Gail Cole

 New exemption in South Dakota.

Newly enacted legislation in South Dakota encourages the use of fire protection by creating a sales and use tax exemption for certain nonprofit corporations created for the purpose of fire protection.

Effective July 1, 2016, there is a sales and use tax exemption for “the gross receipts from sales of tangible personal property, electronically transferred products, and services to any nonprofit corporation created for the purpose of fire protection that is controlled by any political subdivision” of South Dakota.

See House Bill 1204 for additional information.

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photo credit: BRITISH COLUMBIA 1971 MUNICIPAL EXEMPT plate via photopin (license)


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.