S.D. Admin. R. 41:09:08:07

Current through Register Vol. 51, page 51, October 21, 2024

Section 41:09:08:07 - In-transit shipments exempt - Exceptions

Any in-transit shipment through South Dakota substantiated by an invoice or shipping document is not subject to the provisions of this chapter. However, such a shipment shall be considered an importation if any repackaging or exchange of containers or water in containers is attempted within the borders of the state.

S.D. Admin. R. 41:09:08:07

SL 1975, ch 16, § 1; 10 SDR 76, 10 SDR 102, effective 7/1/1984; 29 SDR 80, effective 12/10/2002.

General Authority: SDCL 41-2-18(1).

Law Implemented: SDCL 41-2-18(1), 41-13-3.1.