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S.D. Codified Laws § 10-46-9.1

Ink and newsprint used to produce shoppers' guides exempt--Shoppers' guides defined

Applied in 1 court decision — leading case Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation (2008)

Most recently applied in Sioux Falls Shopping News, Inc. v. Department of Revenue & Regulation (April 2008)

Source: SL 1977, ch 100, § 2.

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 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.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.