Resale certificates by state

South Dakota resale certificate

The official form, whether South Dakota takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: No single required state form · State guidance (opens in a new tab); Exemption Certificate (South Dakota uses the Streamlined Sales and Use Tax Certificate of Exemption; no separate SD-only resale form)
Expires?: No set expiry; Certificates do not expire unless the information changes, though the DOR recommends updating them every three to four years. A blanket certificate may be used for recurring purchases (at least one within 12 months) and remains in force until the buyer cancels it.
Accepts the SST certificate?: Yes; Streamlined Sales Tax full member state.
Accepts the MTC certificate?: Yes
Out-of-state buyers can use it?: Yes; Out-of-state resellers can buy for resale with a completed exemption certificate listing their tax permit number. If their state issues no sales tax numbers they list their FEIN, and with no FEIN, the owner's driver's license or state ID number (SD DOR Exemption Certificate tax fact, which uses a Montana antique dealer as the example).
Buyer must be registered in South Dakota?: No; A South Dakota permit is not required for out-of-state resellers. However, manufacturers and processors doing business in South Dakota must hold an SD tax permit, and SD permits with UT (use tax) or ET (contractor's excise tax) prefixes cannot be used to buy for resale.

How to fill out and accept the certificate

Identify the state where the exemption is claimed, and enter the buyer's and seller's names and addresses.
Enter the buyer's tax permit number. With no sales tax number, use the FEIN, and with no FEIN, a driver's license or state ID number.
Mark the buyer's type of business and select resale as the reason for exemption.
Sign (not required if completed electronically) and give it to the seller at the time of sale, either for a single purchase or as a blanket certificate.

When a seller is protected

The seller is relieved of collecting tax if all of these are met: every field is completed by the buyer, the fully completed certificate is provided at the time of sale, the state due the tax allows the exemption reason, and the seller did not fraudulently fail to collect or solicit improper claims (SD DOR Exemption Certificate tax fact).

Seller record-keeping

Sellers must keep exemption certificates for three years.

Common mistakes

Buying items the business will use rather than resell, for example a restaurant buying paper towels and napkins tax-free. The buyer owes use tax and may face a Class 1 misdemeanor and a fine of up to 50% of the tax.
Using an SD permit that starts with UT or ET to buy for resale. Those permits cannot be used for resale purchases.
Giving the certificate after the sale or leaving fields blank. SD guidance ties seller relief to a fully completed certificate at the time of sale.

Multistate certificates in South Dakota

SST Certificate of Exemption

Yes

South Dakota is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number, and a buyer with no ID can enter "Not Required".

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

Yes

MTC note: Services bought on behalf of a current customer and passed through unaltered can be purchased for resale with this certificate if the seller accepts it in good faith.

Official MTC form (opens in a new tab)

South Dakota resale certificate FAQ

What form is used for a resale certificate in South Dakota?

South Dakota does not publish a single required resale form. Exemption Certificate (South Dakota uses the Streamlined Sales and Use Tax Certificate of Exemption; no separate SD-only resale form). The South Dakota Department of Revenue explains what the certificate must contain.

Does South Dakota accept multistate resale certificates?

South Dakota is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number, and a buyer with no ID can enter "Not Required". South Dakota is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Services bought on behalf of a current customer and passed through unaltered can be purchased for resale with this certificate if the seller accepts it in good faith.

Do South Dakota resale certificates expire?

Certificates do not expire unless the information changes, though the DOR recommends updating them every three to four years. A blanket certificate may be used for recurring purchases (at least one within 12 months) and remains in force until the buyer cancels it.

Can an out-of-state business use a resale certificate in South Dakota?

Out-of-state resellers can buy for resale with a completed exemption certificate listing their tax permit number. If their state issues no sales tax numbers they list their FEIN, and with no FEIN, the owner's driver's license or state ID number (SD DOR Exemption Certificate tax fact, which uses a Montana antique dealer as the example).

Resale certificates in other states

Kintsugi collects, validates and tracks exemption and resale certificates for you

Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.

Start free Book a demo