South Dakota Statutes
§ 10-45-1.10 — Distinct and identifiable products--Exclusions.
South Dakota § 10-45-1.10
This text of South Dakota § 10-45-1.10 (Distinct and identifiable products--Exclusions.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-45-1.10 (2026).
Text
For the purposes of this chapter, the phrase, distinct and identifiable products, does not include:
(1)Packaging, including containers, boxes, sacks, bags, bottles, wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale;
(2)A product provided free of charge with the required purchase of another product, if the sales price of the product purchased does not vary depending on the inclusion of the product provided free of charge; or (3) Items included in gross receipts.
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Legislative History
SL 2007, ch 58, § 3.
Nearby Sections
15
§ 10-1-1.1
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Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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Bluebook (online)
South Dakota § 10-45-1.10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-1.10.