An Act to clarify the application of use tax and the state sales tax on the purchase price of certain goods provided purchased by a retailer and given to a customer without charge as part of a taxable retail sale.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. That chapter 10-4645 be amended with a NEW SECTION:

The purchase priceGross receipts of all sales of tangible personal property considered purchased for resale purposes purchased by a retailer, and provided intended to be given to a customer without charge as part of a taxable retail sale, is exempt from the tax imposed by this chapter and chapter 10-45.