South Dakota DOR Issues Guidance on Sales Tax for Public, Private Universities

The South Dakota Department of Revenue (DOR) issued guidance regarding sales tax rules for public and private universities in the state. The document outlines which sales to universities are exempt from tax, including purchases made with public funds by public universities and certain purchases by private non-profit universities. It also covers which sales by universities are taxable, such as bookstore sales, food services, recreational facilities, and event admissions. [S.D. Dep’t of Revenue, Tax Facts - Universities, 04/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.