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South Dakota Sales Tax Exemption Update - Read for South Dakota Auctions

South Dakota does NOT exempt Industrial or manufacturing equipment from Sales Tax, therefore Manufacturing Equipment sales tax exemption is not valid in South Dakota.  So, even if you are tax exempt in a Minnesota Auction, or in your own state, you will not be exempt in South Dakota. 

"I. Industrial production/manufacturing – South Dakota does not exempt Industrial or manufacturing equipment, therefore this exemption is not valid in South Dakota." - South Dakota Department of Revenue

Typically the sales taxes exemption applies even if you are tax exempt in another state, however, this exemption does not apply for items sold that are located in South Dakota. 

Resellers may still submit a RESALE EXEMPTION Form for the South Dakota Location Items, and they will be Exempt.