South Dakota Statutes
§ 10-45-14.2 — Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.
South Dakota § 10-45-14.2
This text of South Dakota § 10-45-14.2 (Ink and newsprint exempt when used to produce shoppers' guides--Shoppers' guides defined.) 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 § 10-45-14.2 (2026).
Text
Ink and newsprint when used in the production of shoppers' guides are hereby exempt from the tax imposed under this chapter. For the purposes of this section the term, shoppers' guide, includes for numerous advertisers advertising publications whose advertisements are solicited from the general public and whose publications are for free distribution to the general public and are published regularly at least once a month, consisting of printed sheets containing advertising, bearing a date of issue, and devoted to advertising of general interest.
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Legislative History
SL 1977, ch 100, § 1.
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Bluebook (online)
South Dakota § 10-45-14.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45-14.2.