South Dakota Statutes
§ 10-46-5.4 — Exemption of materials becoming part of out-of-state signage or advertising.
South Dakota § 10-46-5.4
This text of South Dakota § 10-46-5.4 (Exemption of materials becoming part of out-of-state signage or advertising.) 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 § 10-46-5.4 (2026).
Text
Notwithstanding the provisions of § 10-46-5 , the use in this state of tangible personal property and any product transferred electronically that becomes an integral and component part of a final product manufactured by a business classified in signs and advertising specialities, (industry no. 3993) in the Standard Industrial Classification Manual, 1987, as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President, that is installed by the manufacturer outside of this state is exempt from the tax imposed by this chapter.
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Legislative History
SL 2003, ch 67, § 1; SL 2008, ch 51, § 42.
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Bluebook (online)
South Dakota § 10-46-5.4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-5.4.