What is a resale certificate called in South Dakota?

South Dakota calls it the Streamlined Certificate of Exemption. The buyer fills in and signs the Streamlined Certificate of Exemption and gives it to the seller.

Resale certificate · South Dakota

How to Use the Streamlined Certificate of Exemption in South Dakota

The short answer. The Streamlined Certificate of Exemption is the document a business gives a supplier to buy goods for resale without paying South Dakota sales tax. The buyer fills in and signs the Streamlined Certificate of Exemption and gives it to the seller. South Dakota accepts only the 3 documents it lists, set out below.

Resale Certificates in South Dakota at a Glance

What South Dakota calls it	Streamlined Certificate of Exemption
How you get it	The buyer fills it in
Documents accepted	Only the documents the state lists
Blank form	Download it from the state
Who may give one	Another state's registration accepted (buyers located outside South Dakota that are not required to register)
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	3 years
Law	South Dakota statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in South Dakota

A buyer located outside South Dakota that is not required to register there may give the Streamlined Certificate of Exemption with a registration number issued by another state.

The buyer fills in and signs the Streamlined Certificate of Exemption and gives it to the seller.

Which Documents Are Accepted

South Dakota accepts only these documents:

The Streamlined Sales Tax Agreement Certificate of Exemption, which is the Department of Revenue's own exemption certificate form
A substitute form approved in advance by the Department of Revenue
The Multistate Tax Commission uniform sales and use tax certificate

South Dakota accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate.

South Dakota accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by South Dakota law, cited in the sources.

How Long It Lasts

How long the Streamlined Certificate of Exemption stays valid depends on the circumstances. It does not expire unless the information on it changes, and the Department recommends updating it every three to four years. The seller may rely on it until the buyer files a new one.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under South Dakota's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The certificate must be fully completed and given at the time of sale, and the seller loses this protection if it fraudulently failed to collect the tax or solicited the buyer to claim the exemption unlawfully. Without a certificate at the sale, the seller has 120 days after a Department request to get a completed certificate taken in good faith or other proof the sale was not taxable.

The state says a seller should keep the certificate for 3 years. The period runs from the date the buyer gives the seller the certificate.

Worth Knowing in South Dakota

If your home state issues no sales tax permit, South Dakota asks you to list your FEIN, or the owner's driver's license or state ID number, instead. A South Dakota business whose permit number contains UT (use tax) or ET (contractor's excise tax) cannot buy for resale. Buying a service for resale has its own conditions: it must be bought for a current customer, not used by you, and passed to the customer unaltered.

More for South Dakota Businesses

South Dakota's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
South Dakota LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in South Dakota, for selling through a marketplace.

Frequently Asked Questions

: South Dakota calls it the Streamlined Certificate of Exemption. The buyer fills in and signs the Streamlined Certificate of Exemption and gives it to the seller.
: A buyer located outside South Dakota that is not required to register there may give the Streamlined Certificate of Exemption with a registration number issued by another state.
: South Dakota accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate. South Dakota accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Streamlined Certificate of Exemption stays valid depends on the circumstances. It does not expire unless the information on it changes, and the Department recommends updating it every three to four years. The seller may rely on it until the buyer files a new one. One blanket certificate may cover repeat purchases from the same seller.
: Under South Dakota's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The certificate must be fully completed and given at the time of sale, and the seller loses this protection if it fraudulently failed to collect the tax or solicited the buyer to claim the exemption unlawfully. Without a certificate at the sale, the seller has 120 days after a Department request to get a completed certificate taken in good faith or other proof the sale was not taxable. The state says a seller should keep the certificate for 3 years. The period runs from the date the buyer gives the seller the certificate.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified South Dakota sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

sdlegislature.gov/Statutes/10-45-61SDCL 10-45-61, Exemption certificate, responsibilities of purchaser, retention of certificate, rules and forms (read via sdlegislature.gov/api/Statutes/10-45-61.html)
sdlegislature.gov/Statutes/10-45-61.1SDCL 10-45-61.1, Exemption certificate, timing, alternative information
sdlegislature.gov/Rules/Administrative/64:06:01:08.01ARSD 64:06:01:08.01, Exemption certificates, forms accepted (read via sdlegislature.gov/api/Rules/64:06:01:08.01.html)
sdlegislature.gov/Rules/Administrative/64:06:01:08ARSD 64:06:01:08, Exemption certificates
dor.sd.gov/media/q0xpvden/exemption-certificate.pdfSouth Dakota Department of Revenue, Exemption Certificate Tax Fact (July 2023)
dor.sd.gov/media/avyep2sr/2026-7_sales-use-tax-guide.pdfSouth Dakota Department of Revenue, Sales and Use Tax Guide (July 2026)
dorresources.sd.gov/f/2040South Dakota Department of Revenue, Streamlined Certificate of Exemption (fill-in form page)
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales and Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022), note 27
streamlinedsalestax.org/docs/default-source/forms/exemption-certificateb926a7ab4a0d43e1ad4fe8eb19e79cbb.pdf?sfvrsn=857843d_5Streamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 (rev. 12/21/2021)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (Full Member States; Associate Member States: Tennessee)
Law on resale certificates in South Dakota: SDCL 10-45-61
Law on resale certificates in South Dakota: ARSD 64:06:01:08.01
What the certificate must contain: SDCL 10-45-61

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.